haku: @author Young, S. / yhteensä: 47
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| Tekijä: | Peasnell, K.V. Pope, P.F. Young, S. |
| Otsikko: | Accrual Management to Meet Earnings Targets: UK Evidence Pre- and Post-Cadbury |
| Lehti: | British Accounting Review
2000 : DEC, VOL. 32:4, p. 415-445 |
| Asiasana: | MANAGEMENT EARNINGS UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | Using a constant sample, this paper tests whether the association between board composition and earnings management activity differs between the pre- and post- Cadbury periods. Earnings management is measured by the use of income-increasing abnormal accruals when unmanaged earnings undershoot target earnings. Results provide evidence of accrual management to meet earnings targets in both periods. However, while the authors find no evidence of an association between the degree of accrual management and the composition of the board of directors in the pre-Cadbury period, results for the post-Cadbury period indicate less income-increasing accrual management to avoid earnings losses or earnings declines when the proportion of non-executive directors is high. |
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