jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

... the board by investigating the effect of board composition on the practice of earnings management in Canada. We find that earnings are managed upward to avoid reporting losses and earnings declines. ... Board composition and earnings management in Canada Yun W. Park a, * , Hyun-Han Shin b,1 a College of Business and Economics, California State University...

Ngày tải lên: 02/01/2015, 17:34

... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? K.V. PEASNELL, P.F. POPE AND S. YOUNG* Abstract: This paper examines whether the incidence of earnings ... earn- ings and zero otherwise. b All probability values are for two-tailed tests. AA is current period abnormal accruals scaled by beginning-of-period total assets, estimat...

Ngày tải lên: 02/01/2015, 17:34

... three Board characteristics and quality of fi nancial reporting 387 regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe...

Ngày tải lên: 02/01/2015, 17:34

... How does financial reporting quality relate to investment efficiency? Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we tes...

Ngày tải lên: 02/01/2015, 17:34

... COB set is 0.48%. The change in ROA for the always joined the CEO and COB set over the same interval is 0.83%. For the created the combined CEO and COB set the changes in ROA are typically small ... effort on analyzing the link between board composition and corporate performance. Studies on the topic fall J. Dahya et al. /The Financial Review 44 (2009) 179–212 185 into...

Ngày tải lên: 02/01/2015, 17:34

... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...

Ngày tải lên: 06/01/2015, 19:41

... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmet...

Ngày tải lên: 06/01/2015, 19:41

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Qualit...

Ngày tải lên: 06/01/2015, 19:41

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...

Ngày tải lên: 06/01/2015, 19:43

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...

Ngày tải lên: 06/01/2015, 19:43

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119 Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...

Ngày tải lên: 06/01/2015, 19:44

... States b The Hong Kong Polytechnic University, Hong Kong c Department of Accountancy, City University of Hong Kong, Hong Kong d School of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage- ment in Hong Kong firms. Additionally, it examines whether family control influen...

Ngày tải lên: 06/01/2015, 19:49

... src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA3YAAAQYCAIAAADNltx+AAAACXBIWXMAABYlAAAWJQFJUiTwAAAgAElEQVR42uzde3hU9YHw8ZlkEgZNIFlBEiUKq1kNchG34AJeamClxkIt2u1acVHR1RYsVhFopc+6j7gVRKkubNFdXYOGrVTxSlRUdFWgBYtF1KyiRoyaQKiEkDWTySTz/jFv5807CRhuGujn80c7+c2Zc4Y5+zz77e/cAvF4PAAAAAdOKPFfQhMAgAMiGAym+RUAADiwJCYAABITAACJCQCAxAQAAIkJAIDEBABAYgIAgMQEAEBiAgAgMaErisVifgQA+BqF/AQcoiKRSHV1dUVFxRtvvLFjx45I...

Ngày tải lên: 06/01/2015, 19:49