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Paper Id: IJCIRAS1382
Title: CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE
Published in: International Journal Of Creative and Innovative Research In All Studies
Publisher: IJCIRAS
ISSN: 2581-5334
Volume / Issue: Volume 2 Issue 4
Pages: 12
Published On: 10/30/2019 7:44:42 AM      (MM/dd/yyyy)
Main Author Details
Name: D H U Hemathilake
Institute: Rajarata University of Sri Lanka
Co - Author Details
Author Name Author Institute
Chathurangani H B P Rajarata University of Sri Lanka
Abstract
Research Area: Accounting, Banking
KeyWord: Audit Committee, Board of Directors, Corporate Governance, Earnings Management
Abstract: This study analysed the relationship between earnings management and corporate governance variables including board characteristics and audit committee characteristics because board of directors and audit committee are vital in corporate governance. 50 listed companies in Colombo Stock exchange were taken as the sample of the study. CEO duality, board independence, number of board meetings, board size, number of audit committee meetings and audit committee members with financial expertise were considered as corporate governance variables. In order to decrease the bias of the independent variables, firm size, return on assets and leverage were used as control variables. The magnitude of Discretionary Accruals was used as the proxy for earnings management which was measured using the modified Jones model. Findings showed that CEO duality is positively and significantly linked with earnings management while board size, board meetings and audit committee with financial expertise are negatively and significantly associated with earnings management. This study analysed the relationship between earnings management and corporate governance variables including board characteristics and audit committee characteristics because board of directors and audit committee are vital in corporate governance. 50 listed companies in Colombo Stock exchange were taken as the sample of the study. CEO duality, board independence, number of board meetings, board size, number of audit committee meetings and audit committee members with financial expertise were considered as corporate governance variables. In order to decrease the bias of the independent variables, firm size, return on assets and leverage were used as control variables. The magnitude of Discretionary Accruals was used as the proxy for earnings management which was measured using the modified Jones model. Findings showed that CEO duality is positively and significantly linked with earnings management while board size, board meetings and audit committee with financial expertise are negatively and significantly associated with earnings management.
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IEEE
D H U Hemathilake, Chathurangani H B P, "Corporate Governance and Earnings Management: A Sri Lankan Perspective", International Journal Of Creative and Innovative Research In All Studies, vol. 2, no. 4, pp. 82-93, 2019.
MLA D H U Hemathilake, Chathurangani H B P "Corporate Governance and Earnings Management: A Sri Lankan Perspective." International Journal Of Creative and Innovative Research In All Studies, vol 2, no. 4, 2019, pp. 82-93.
APA D H U Hemathilake, Chathurangani H B P (2019). Corporate Governance and Earnings Management: A Sri Lankan Perspective. International Journal Of Creative and Innovative Research In All Studies, 2(4), 82-93.
Corporate Governance and Earnings Management: A Sri Lankan Perspective
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