Showing 1 - 10 of 31,966
listed firms in Singapore.Research approach The Singaporean firms selected are those that encountered book-to-market ratios …
Persistent link: https://www.econbiz.de/10012907314
We relate the agency issues inherent in management buyouts and in earnings management. Income-reducing earnings management occurs prior to management buyouts. When insiders own small amounts of stock, outside monitoring mechanisms such as institutional ownership and Big Six audit firms reduce...
Persistent link: https://www.econbiz.de/10013122548
We examine whether managers besides the CFO have 'styles' that affect firms' reporting and operating decisions. Following recent studies, we develop a dataset of individual audit committee chairs, CEOs, and CFOs, that tracks their movements across firms and over time. Although audit committee...
Persistent link: https://www.econbiz.de/10013086718
Using information accompanying the audit committee (AC) member voting recommendations of a proxy advisory service, we examine the circumstances that condition when and why ineffective AC members experience subsequent turnover from the board of directors. We broadly classify the sources of...
Persistent link: https://www.econbiz.de/10013092471
Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find – for a sample of Russell 1000 firms in 2003 and 2005 – that the...
Persistent link: https://www.econbiz.de/10013067441
This study investigates whether effective audit committees influence the association between management earnings forecasts and the properties of analysts‟ forecasts. We posit that this influence on the part of an audit committee would likely result from increased responsibility for monitoring...
Persistent link: https://www.econbiz.de/10013074118
This paper analyzes two notions of compliance, ‘compliance in letter' and ‘compliance in spirit', using data on Board and Audit Committee meetings from India under its Clause 49 corporate governance regulations. The analysis is based on the sample of top 500 companies listed on the country's...
Persistent link: https://www.econbiz.de/10012964706
This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on seven issues, namely audit committee...
Persistent link: https://www.econbiz.de/10012731567
This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional conservatism. The sample consists of...
Persistent link: https://www.econbiz.de/10012959957
We investigate the relation between audit committee co-option and financial reporting quality, where audit committee co-option is measured as the proportion of audit committee members who joined the board after the appointment of the current Chief Executive Officer (CEO). Because CEOs are often...
Persistent link: https://www.econbiz.de/10012905426