peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

Inam-ur-Rahim et al. Pastoralism: Research, Policy and Practice 2011, 1:2 docx

... earlyarrival and longer stay at both upland and lowland grazing areas, leading to theirovergrazing. Inam-ur-Rahim et al. Pastoralism: Research, Policy and Practice 2011, 1:2 http://www.pastoralismjournal.com/content/1/1/2Page ... landowners and tenants identified the local expert for identification of trees and shrubs. The Inam-ur-Rahim et al. Pastoralism: Research, Policy and Practice 2011, 1:2 http://www.pastoralismjournal.com/content/1/1/2Page ... unattractive and unnecessary task for landowners,4) Landowners sell their extra fodder tree leaves to landless herders during winter. Inam-ur-Rahim et al. Pastoralism: Research, Policy and Practice 2011,...

park and shin - 2004 - board composition and earnings management in canada

... the board by investigating the effect of board composition on the practice of earnings management in Canada. We find that earnings are managedupward to avoid reporting losses and earnings declines. ... Board composition and earnings management in Canada Yun W. Park a,*, Hyun-Han Shin b,1aCollege of Business and Economics, California State University, Fullerton, CA 9283 4-6 848, USAbDepartment ... monitoring. Since earnings management misleads investors bygiving them false information about a firm’s true operating performance, boards may have arole in c onstraining the practice of earnings...

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

... 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.bAll probability values are for two-tailed tests.AA is current period abnormal accruals scaled by beginning-of-period total assets,estimated using the m-J model.NA ... period normal accruals scaled by beginning-of-period total assets, meas-ured as the difference between total working capital accruals and AA.CFO is current period operating cash flow scaled by...

davidson et al - 2005 - internal governance structures and earnings management

... endogenous to the internal governance mechanisms we examine.CAFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–2672.2. Internal governance structureThe internal governance ... governance and risk management. CAFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243Our principal tests, using absolute discretionary accruals to measure earnings man-agement, ... relation-ships between audit committee characteristics and earnings management (Chtourou et al. , 2001; Xie et al. , 2001; Klein, 2002a).The examination of the association between internal governance...

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

... The IPO environment is Audit quality for Taiwan IPO ﬁrms89characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO ﬁrmsKen Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin LinSchool of Management, Cheng Shiu ... See Healy and Wahlen (1999), Beneish (2001) for a review of the earnings management literature, and Teoh et al. (1998b) and Teoh et al. (1998a) for a discussion of earnings management for IPO companies.2....

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...

arel et al - 2005 - audit firm rotation and audit quality [mafr]

... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, KurtThe CPA Journal; Jan 2005; 75, 1; ProQuest Centralpg. 36Reproduced with permission...

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association between audit partner rotation and the quality of earnings. It ... Audit Partner Rotation, Earnings Quality and Earnings Conservatism Jane Hamilton University of Technology, Sydney and Capital Markets CRC Ltd Caitlin Ruddock...

davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analyst forecasts is different in the pre-SOX and post-SOX ... discretionary accruals that allowed the firm to move from below target to meeting or beating earnings forecast.10 We then examine whether this ability to use discretionary accruals to meet or beat...

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (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 Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...

becht et al - 2005 - corporate governance and control

... theoretical and empirical research on the main mechanisms of corporate control, discuss the main legal and regulatory institutions in different countries, and examine the comparative corporate governance ... declining market for corporate control and scattered institutional investor votes. 2/122 2. Historical origins: a brief sketch The term corporate governance derives from an analogy between the ... like Switzerland, the Netherlands and Luxembourg. Institutional investors in the USA alone command slightly more than 50% of the total assets under management and 59.7% of total equity investment...

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

... StatesbThe Hong Kong Polytechnic University, Hong Kong cDepartment of Accountancy, City University of Hong Kong, Hong Kong dSchool 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 inﬂuences the associationbetween INEDs and earnings quality. ... proportion ofINEDs on corporate boards results in more effective monitoring of earnings management that in-creases earnings quality. The results based on family- controlled and non -family- controlled...

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