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- W2583028593 abstract "We examine the twin roles of accountability and value creation of corporate governance in the context of financial reporting. We investigate the accountability role by examining the association between governance structures and abnormal accruals. We differentiate governance mechanisms that have direct roles in the financial reporting process (audit related governance structures) from mechanisms that have indirect roles (non-audit related governance structures). We find that independence of non-audit related governance structures is negatively associated with absolute abnormal accruals whilst internal audit related governance structures have an incremental and negative association with income increasing abnormal accruals. Our evidence indicates that the governance-abnormal accruals association is not symmetrical between income increasing and income decreasing abnormal accruals. We examine the value creation role of governance mechanisms by investigating whether abnormal accruals predicted by governance structures are associated with future performance (future cash flows). We find that abnormal accruals predicted by audit related (non-audit related) governance structures are positively associated with one-year (two-year ahead) future cash flows. Our evidence is consistent with the independence of non-audit governance mechanisms and the internal audit function of audit committees being important attributes of governance in financial reporting. Also, the evidence is consistent with both audit and non-audit related governance mechanisms being value enhancing to firms." @default.
- W2583028593 created "2017-02-03" @default.
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- W2583028593 date "2004-09-16" @default.
- W2583028593 modified "2023-09-26" @default.
- W2583028593 title "Governance Structures and Abnormal Accrual Characteristics" @default.
- W2583028593 hasPublicationYear "2004" @default.
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