The industrial revolution followed by globalization and multi-nationalization of businesses has…

The industrial revolution followed by globalization and multi-nationalization of businesses
has enhanced the need for best practices of corporate governance. This paper examines the
influence of corporate governance practices on earnings management. Specifically, the
core objective of this study is to test whether the roles of board of directors and other key
committees influence Earnings Management (EM) through Discretionary Accruals (DAC).
This study has analyzed the governance practices of 326 companies listed in the Singapore
stock exchange by using the observations of two years.

»The industrial revolution followed by globalization and multi-nationalization of businesses
has enhanced the need for best practices of corporate governance. This paper examines the
influence of corporate governance practices on earnings management. Specifically, the
core objective of this study is to test whether the roles of board of directors and other key
committees influence Earnings Management (EM) through Discretionary Accruals (DAC).
This study has analyzed the governance practices of 326 companies listed in the Singapore
stock exchange by using the observations of two years. The structural model linking the
corporate governance practices and EM through DAC has been tested using Lisrel 9.1
student version. The key findings of the study are: (1) the chances of recording
discretionary accruals are high if the board size is big implying that higher control can lead
to better management. These controls must come through appointment of more
independent directors for Boards that are big; (2) board independence, segregation of duties
between the CEO and chairman, sizes of the audit committee and nomination committee
have significant positive influence on board size; (3) the nomination committee influences
the remuneration committee directly implying that the motivation for recording
discretionary accruals is higher leading to higher possibilities of earnings management; and
(4) board size mediates the relationship between corporate governance practices (board
independence, segregation of duties between CEO and chairman, audit committee size and
nomination committee size) and EM through DAC implying that board size is crucial to
effect better con

Attachments:

earnings-mana….pdf

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