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- W3124743316 abstract "Examining a set of firms from 46 countries, we explore whether busy independent directors, CEOs and audit committees effectively monitor corporate financial reporting. We find that firms with a higher proportion of busy independent directors or busy CEOs more extensively manage their earnings. Further, we discover that firms with a higher percentage of busy independent audit committee members have poorer financial reporting quality. This finding is consistent with the board and the audit committee monitoring the firm’s financial reporting while CEOs influence the reporting process itself. We determine that the adverse effect of board busyness on a firm’s earnings reporting quality is more pronounced in non-U.S. firms. We also discover that investor protection levels and national culture influence a firm’s earnings management." @default.
- W3124743316 created "2021-02-01" @default.
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- W3124743316 date "2019-03-08" @default.
- W3124743316 modified "2023-09-23" @default.
- W3124743316 title "Busy Boards and Corporate Earnings Management: An International Analysis" @default.
- W3124743316 hasPublicationYear "2019" @default.
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