This study investigates the earnings management among family firms in India after taking into account the moderating the effect of board independence. Discretionary accruals have been used to measure the magnitude of earning management, which has been estimated using the Modified Jones model...

In this study, we document that independent corporate boards of Hong Kong firms provide effective monitoring of earnings management, which suggests that despite differences in institutional environments, corporate board independence is important to ensure high quality financial reporting. The...

Corporate governance literature advances the idea that certain aspects of board of directors' structure improve monitoring of managerial decisions. Among these is the managers' decision to manage earnings. Prior studies have shown that earnings management, in widely-held public companies, is...