Matches in SemOpenAlex for { <https://semopenalex.org/work/W1574001526> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W1574001526 abstract "The purpose of this research was to empirically examine the effect of the establishment of outside audit committees on the objectivity of the management results-reporting practices of those companies that established such committees in response to the New York Stock Exchange mandate effective June 30, 1978. Management income smoothing behavior is taken as a measurable surrogate for the objectivity of the management results-reporting practices. This research involved the testing of one research problem. The research question asks, Will the establishment of outside audit committees by companies that had no such committees prior to the New York Stock Exchange mandate effective June 30, 1978, be associated with a decrease in the degree of smoothing in the net income series for the period after that date relative to the degree of smoothing prior to that date? The answer to this question required the selection of an experimental and a control group. Each group was composed of fifty New York Stock Exchange listed firms. Linear and semi-log regression models were used to measure each firm's degree of income smoothing (defined as reducing the variability of a net income series about its trend line). The change in mean square errors of the experimental and control groups was compared using the chisquare and median tests. Neither the chi-square or the median test found a statistically significant increase in the objectivity of the management results-reporting function for the firms that established outside audit committees in response to the NYSE mandate effective June 30, 1978." @default.
- W1574001526 created "2016-06-24" @default.
- W1574001526 creator A5053714150 @default.
- W1574001526 date "1985-12-01" @default.
- W1574001526 modified "2023-09-23" @default.
- W1574001526 title "The Association Between the Establishment of Audit Committees Composed of Outside Directors and a Change in the Objectivity of the Management Results-Reporting Function: an Empirical Investigation Into Income Smoothing Patterns" @default.
- W1574001526 hasPublicationYear "1985" @default.
- W1574001526 type Work @default.
- W1574001526 sameAs 1574001526 @default.
- W1574001526 citedByCount "0" @default.
- W1574001526 crossrefType "dissertation" @default.
- W1574001526 hasAuthorship W1574001526A5053714150 @default.
- W1574001526 hasConcept C10138342 @default.
- W1574001526 hasConcept C105795698 @default.
- W1574001526 hasConcept C111472728 @default.
- W1574001526 hasConcept C121955636 @default.
- W1574001526 hasConcept C137725906 @default.
- W1574001526 hasConcept C138262166 @default.
- W1574001526 hasConcept C138885662 @default.
- W1574001526 hasConcept C144133560 @default.
- W1574001526 hasConcept C162118730 @default.
- W1574001526 hasConcept C17744445 @default.
- W1574001526 hasConcept C199521495 @default.
- W1574001526 hasConcept C199539241 @default.
- W1574001526 hasConcept C200870193 @default.
- W1574001526 hasConcept C2482559 @default.
- W1574001526 hasConcept C2775884135 @default.
- W1574001526 hasConcept C33923547 @default.
- W1574001526 hasConcept C3770464 @default.
- W1574001526 hasConceptScore W1574001526C10138342 @default.
- W1574001526 hasConceptScore W1574001526C105795698 @default.
- W1574001526 hasConceptScore W1574001526C111472728 @default.
- W1574001526 hasConceptScore W1574001526C121955636 @default.
- W1574001526 hasConceptScore W1574001526C137725906 @default.
- W1574001526 hasConceptScore W1574001526C138262166 @default.
- W1574001526 hasConceptScore W1574001526C138885662 @default.
- W1574001526 hasConceptScore W1574001526C144133560 @default.
- W1574001526 hasConceptScore W1574001526C162118730 @default.
- W1574001526 hasConceptScore W1574001526C17744445 @default.
- W1574001526 hasConceptScore W1574001526C199521495 @default.
- W1574001526 hasConceptScore W1574001526C199539241 @default.
- W1574001526 hasConceptScore W1574001526C200870193 @default.
- W1574001526 hasConceptScore W1574001526C2482559 @default.
- W1574001526 hasConceptScore W1574001526C2775884135 @default.
- W1574001526 hasConceptScore W1574001526C33923547 @default.
- W1574001526 hasConceptScore W1574001526C3770464 @default.
- W1574001526 hasLocation W15740015261 @default.
- W1574001526 hasOpenAccess W1574001526 @default.
- W1574001526 hasPrimaryLocation W15740015261 @default.
- W1574001526 hasRelatedWork W1489909254 @default.
- W1574001526 hasRelatedWork W1517128645 @default.
- W1574001526 hasRelatedWork W1529214495 @default.
- W1574001526 hasRelatedWork W1555707698 @default.
- W1574001526 hasRelatedWork W2003257795 @default.
- W1574001526 hasRelatedWork W2010009669 @default.
- W1574001526 hasRelatedWork W2026309477 @default.
- W1574001526 hasRelatedWork W2050588303 @default.
- W1574001526 hasRelatedWork W2097150162 @default.
- W1574001526 hasRelatedWork W2144587656 @default.
- W1574001526 hasRelatedWork W2187447622 @default.
- W1574001526 hasRelatedWork W2551879754 @default.
- W1574001526 hasRelatedWork W2556908910 @default.
- W1574001526 hasRelatedWork W2589870423 @default.
- W1574001526 hasRelatedWork W2744023574 @default.
- W1574001526 hasRelatedWork W2900105200 @default.
- W1574001526 hasRelatedWork W2914006595 @default.
- W1574001526 hasRelatedWork W2966642606 @default.
- W1574001526 hasRelatedWork W2988075564 @default.
- W1574001526 hasRelatedWork W2188307375 @default.
- W1574001526 isParatext "false" @default.
- W1574001526 isRetracted "false" @default.
- W1574001526 magId "1574001526" @default.
- W1574001526 workType "dissertation" @default.