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- W3204943230 abstract "Corporate governance ensures adoption of fair accounting practices and transparency in financial reporting system. It defines the accountability of managers and acts as a deterrent to earnings management. The present paper examines the relationship of corporate governance characteristics (board, audit committee and ownership structure) with earnings management in India. The study examines earnings management practices of BSE 500 index companies for five financial years from 2012-13 to 2016-17. Discretionary accruals are used as a proxy for earnings management, calculated with the help of cross-sectional modified Jones model by Dechow et al. (1995). The results of panel data regression suggest that attendance of board meetings by independent directors and presence of women directors on board significantly reduce earnings management. Concentrated promoters’ shareholding positively and significantly influences earnings management. The paper further strives to investigate the influence of independence of audit committee on earnings management with firm’s profitability as a moderating variable. The results reveal that audit committee independence is more effective in constraining earnings management in firms with high profitability than their less profitable counterparts. The findings of the study give useful insight for regulators, policymakers and company boards in taking appropriate measures to increase the quality of financial reports." @default.
- W3204943230 created "2021-10-11" @default.
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- W3204943230 date "2019-03-01" @default.
- W3204943230 modified "2023-09-24" @default.
- W3204943230 title "Do Corporate Governance Characteristics Constrain Earnings Management? – The Role of Board, Audit Committee and Ownership Structure in Indian Corporate Sector" @default.
- W3204943230 hasPublicationYear "2019" @default.
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