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Women on audit committees and the relationship between related party transactions and earnings management
- Source :
- Strategic Change, Strategic Change, Wiley, 2020, 29 (3), pp.389-406. ⟨10.1002/jsc.2337⟩
- Publication Year :
- 2020
- Publisher :
- Wiley, 2020.
-
Abstract
- International audience; Our results indicate a negative relationship between related‐party transactions (RPT) and earnings management, but a significantly positive relationship between discretionary accruals and the presence of a woman chairing the audit committee. While we observe a positive relationship between RPT volume and earnings quality, we fail to find any relationship between other audit committee characteristics and the latter. One significant result in the article is the positive relation between promoter presence on the audit committee and poor earnings quality. This article documents, for the first time, such a relationship from the perspective of an audit committee, at least in the Indian context.
- Subjects :
- [QFIN.GN]Quantitative Finance [q-fin]/General Finance [q-fin.GN]
JEL: G - Financial Economics/G.G3 - Corporate Finance and Governance/G.G3.G30 - General
business.industry
Accrual
education
05 social sciences
Audit committee
Context (language use)
Accounting
JEL: O - Economic Development, Innovation, Technological Change, and Growth/O.O1 - Economic Development/O.O1.O16 - Financial Markets • Saving and Capital Investment • Corporate Finance and Governance
JEL: G - Financial Economics/G.G3 - Corporate Finance and Governance/G.G3.G32 - Financing Policy • Financial Risk and Risk Management • Capital and Ownership Structure • Value of Firms • Goodwill
General Business, Management and Accounting
Earnings management
JEL: G - Financial Economics/G.G3 - Corporate Finance and Governance/G.G3.G34 - Mergers • Acquisitions • Restructuring • Corporate Governance
Negative relationship
health services administration
0502 economics and business
Earnings quality
Positive relationship
050211 marketing
business
health care economics and organizations
050203 business & management
Finance
Subjects
Details
- ISSN :
- 10991697 and 10861718
- Volume :
- 29
- Database :
- OpenAIRE
- Journal :
- Strategic Change
- Accession number :
- edsair.doi.dedup.....483e9b822889677514a7a849af227071