Journal article
Family control, board independence and earnings management: Evidence based on Hong Kong firms
Journal of Accounting and Public Policy, Vol.28(4), pp.281-300
2009
Abstract
In this study, we document that independent corporate boards of Hong Kong firms provide effective monitoring of earnings management, which suggests that despite differences in institutional environments, corporate board independence is important to ensure high-quality financial reporting. The findings also show that the monitoring effectiveness of corporate boards is moderated in family-controlled firms, either through ownership concentration or the presence of family members on corporate boards. The results based on firms reporting small earnings increases provide additional support for our finding that the monitoring effectiveness of independent corporate boards is moderated in family-controlled firms.
Details
- Title
- Family control, board independence and earnings management: Evidence based on Hong Kong firms
- Authors
- Bikki Jaggi (Corresponding Author) - Rutgers UniversitySidney Leung (Author) - City University of Hong KongFerdinand Gul (Author) - Hong Kong Polytechnic University
- Publication details
- Journal of Accounting and Public Policy, Vol.28(4), pp.281-300
- Publisher
- Elsevier Inc.
- DOI
- 10.1016/j.jaccpubpol.2009.06.002
- ISSN
- 1873-2070
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99679189602621
- Output Type
- Journal article
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