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Following Roychowdhury (2006), we u
Following Roychowdhury (2006), we use abnormal cash flows from operations,
abnormal discretionary expenses, and abnormal production costs to measure real
earnings management. We run regressions based on a sample of firms that are likely to
manipulate real activities to avoid reporting annual losses for years 2007-2010. We
document that real earnings management, measured by abnormal cash flows from
operations, abnormal discretionary expenses, or abnormal production costs, is
positively associated with audit committee members’ additional directorships. These
results suggest that audit committee members’ busyness may impair their effectiveness
in monitoring real activities manipulation. However, we find no evidence that the other
four audit committee characteristics can affect real earnings management.
abnormal discretionary expenses, and abnormal production costs to measure real
earnings management. We run regressions based on a sample of firms that are likely to
manipulate real activities to avoid reporting annual losses for years 2007-2010. We
document that real earnings management, measured by abnormal cash flows from
operations, abnormal discretionary expenses, or abnormal production costs, is
positively associated with audit committee members’ additional directorships. These
results suggest that audit committee members’ busyness may impair their effectiveness
in monitoring real activities manipulation. However, we find no evidence that the other
four audit committee characteristics can affect real earnings management.
0/5000
Following Roychowdhury (2006), we use abnormal cash flows from operations,
abnormal discretionary expenses, and abnormal production costs to measure real
earnings management. We run regressions based on a sample of firms that are likely to
manipulate real activities to avoid reporting annual losses for years 2007-2010. We
document that real earnings management, measured by abnormal cash flows from
operations, abnormal discretionary expenses, or abnormal production costs, is
positively associated with audit committee members’ additional directorships. These
results suggest that audit committee members’ busyness may impair their effectiveness
in monitoring real activities manipulation. However, we find no evidence that the other
four audit committee characteristics can affect real earnings management.
abnormal discretionary expenses, and abnormal production costs to measure real
earnings management. We run regressions based on a sample of firms that are likely to
manipulate real activities to avoid reporting annual losses for years 2007-2010. We
document that real earnings management, measured by abnormal cash flows from
operations, abnormal discretionary expenses, or abnormal production costs, is
positively associated with audit committee members’ additional directorships. These
results suggest that audit committee members’ busyness may impair their effectiveness
in monitoring real activities manipulation. However, we find no evidence that the other
four audit committee characteristics can affect real earnings management.
Sedang diterjemahkan, harap tunggu..
Following Roychowdhury (2006), we use abnormal cash flows from operations,
abnormal discretionary expenses, and abnormal production costs to measure real
earnings management. We run regressions based on a sample of firms that are likely to
manipulate real activities to avoid reporting annual losses for years 2007-2010. We
document that real earnings management, measured by abnormal cash flows from
operations, abnormal discretionary expenses, or abnormal production costs, is
positively associated with audit committee members’ additional directorships. These
results suggest that audit committee members’ busyness may impair their effectiveness
in monitoring real activities manipulation. However, we find no evidence that the other
four audit committee characteristics can affect real earnings management.
abnormal discretionary expenses, and abnormal production costs to measure real
earnings management. We run regressions based on a sample of firms that are likely to
manipulate real activities to avoid reporting annual losses for years 2007-2010. We
document that real earnings management, measured by abnormal cash flows from
operations, abnormal discretionary expenses, or abnormal production costs, is
positively associated with audit committee members’ additional directorships. These
results suggest that audit committee members’ busyness may impair their effectiveness
in monitoring real activities manipulation. However, we find no evidence that the other
four audit committee characteristics can affect real earnings management.
Sedang diterjemahkan, harap tunggu..
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- in monitoring real activities manipulati
- Jika kamu bener-bener sayang sama akuBuk
- in monitoring real activities manipulati
- Better, but not there yet... Here's what
- kapan kamu kerja malam lagi
- Kebangkitan
- in monitoring real activities manipulati
- EU TO JOGANDO O JOGO DA FAZENDA
- Adik junita bang anas selalu setia untuk
- Kebahagian
- Stay cool
- Anak pertama
- Jika kamu bener bener sayang sama akuBuk
- In the deepest of my heart
- Saya tidak akan melakukan inibahwa saya
- EU NÃO CEI O QUE VC QUER SABER
- Jika kamu bener bener sayang sama akuBuk
- I,m very
- Dad i really need some fun after the exa
- Hamil
- Adek junita bang anas selalu setia untuk
- Happy brithday
- Jika saya tidak mencintai anda
- Jika kamu bener-bener sayang sama akuBuk
