Call for Papers:Vol.8 Issue.5

Submission
Last date		 31-Oct-2022
Acceptance Status In One Day
Paper Publish In Two Days
Submit ManuScript

News & Updates

Submit Article

Dear Authors, Article publish in our journal for Volume-8,Issue-5. For article submission on below link: Submit Manuscript


Join As Board

Dear Reviewer, You can join our Reviewer team without given any charges in our journal. Submit Details on below link: Join As Board


Paper Publication Charges

IJARIIE APP
Download Android App

For Authors

Archives

IJARIIE Board

Downloads

Android App

Download IJARIIE APP

Authors

Title: :  BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE
PaperId: :  9447
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 5 Issue 1 2019
DUI:    16.0415/IJARIIE-9447
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Hemathilake D H UUniversity of Sri Jayewardenepura
Ruparatne C H H K M PUniversity of Sri Jayewardenepura
Meegaswatte D M K KUniversity of Sri Jayewardenepura

Abstract

Accounting
Corporate Governance, Earnings Management, Board of Directors
ABSTRACT With the increasing status of the topics of corporate governance and earnings management in the field of accounting research, this literature explores whether good corporate governance practices can lead to minimize the earnings management practices and improve the quality of earnings. It analysed the association between earnings management and board characteristics because board of directors is an integral part of corporate governance. Out of the 289 companies listed in the Colombo Stock Exchange, 60 companies have been selected from three sectors (Hotel and Travels; Beverage, Food and Tobacco; and Manufacturing), for three years as the sample. CEO duality, board independence, board members with financial expertise, number of board meetings and board size were considered as corporate governance variables. Firm Size, return on assets (ROA), leverage and auditor type were used as control variables. The magnitude of Discretionary Accruals (DA) was used as the proxy for earnings management which was measured using the modified Jones model. The cross-sectional study showed that CEO duality and board size are negatively associated with earnings management while board independence, board size, board members with financial expertise are positively associated with earnings management practices. Data collection was carried out through secondary data available in annual reports published by the selected companies. However, very few studies have been taken place in emerging economies like Sri Lanka, but it’s worthwhile to conduct. As corporations can minimize earnings management practices by adopting good corporate governance practices which would in turn be for the betterment of all stakeholders, this study examined the effect of corporate governance practices in Board perspective. This study would be useful in identifying and minimizing earnings management practices, thereby contributing to the well-being of government and non-government organizations and development plans.

Citations

Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.

IJARIIE Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. "BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE" International Journal Of Advance Research And Innovative Ideas In Education Volume 5 Issue 1 2019 Page 326-338
MLA Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. "BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE." International Journal Of Advance Research And Innovative Ideas In Education 5.1(2019) : 326-338.
APA Hemathilake D H U, Ruparatne C H H K M P, & Meegaswatte D M K K. (2019). BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE. International Journal Of Advance Research And Innovative Ideas In Education, 5(1), 326-338.
Chicago Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. "BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE." International Journal Of Advance Research And Innovative Ideas In Education 5, no. 1 (2019) : 326-338.
Oxford Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. 'BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE', International Journal Of Advance Research And Innovative Ideas In Education, vol. 5, no. 1, 2019, p. 326-338. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/BOARD_CHARACTERISTICS_AND_EARNINGS_MANAGEMENT__A_SRI_LANKAN_PERSPECTIVE_ijariie9447.pdf (Accessed : 17 December 2019).
Harvard Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. (2019) 'BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE', International Journal Of Advance Research And Innovative Ideas In Education, 5(1), pp. 326-338IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/BOARD_CHARACTERISTICS_AND_EARNINGS_MANAGEMENT__A_SRI_LANKAN_PERSPECTIVE_ijariie9447.pdf (Accessed : 17 December 2019)
IEEE Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K, "BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE," International Journal Of Advance Research And Innovative Ideas In Education, vol. 5, no. 1, pp. 326-338, Jan-Feb 2019. [Online]. Available: http://ijariie.com/AdminUploadPdf/BOARD_CHARACTERISTICS_AND_EARNINGS_MANAGEMENT__A_SRI_LANKAN_PERSPECTIVE_ijariie9447.pdf [Accessed : 17 December 2019].
Turabian Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. "BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 5 number 1 (17 December 2019).
Vancouver Hemathilake D H U, Ruparatne C H H K M P, and Meegaswatte D M K K. BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: A SRI LANKAN PERSPECTIVE. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2019 [Cited : 17 December 2019]; 5(1) : 326-338. Available from: http://ijariie.com/AdminUploadPdf/BOARD_CHARACTERISTICS_AND_EARNINGS_MANAGEMENT__A_SRI_LANKAN_PERSPECTIVE_ijariie9447.pdf
BibTex EndNote RefMan RefWorks

Number Of Downloads


Last download on 12/17/2019 12:57:23 AM

Save in Google Drive

Similar-Paper

TitleArea of ResearchAuther NameAction
PROBLEMS OF IMPLEMENTATION OF FIDUCIARY GUARANTEE IN CONSUMER FINANCING AGREEMENTSAccountingSundaru Guntur W Download
EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIAFinanceDr. Onah Vitalis Chukwuma Download
ANALYSIS OF FORENSIC INVESTIGATIONS AND VALUE OF STOCK IN INSURANCE COMPANIES IN NIGERIAfFinanceDr. Onah Vitalis Chukwuma Download
Comparative Analysis of Costs Between The Use of PLN Electricity and PV Rooftop for 30-60-Type House in Sukabumi, IndonesiaAccounting, Mechanical EngineeringHeliani Download
SUSTAINABLE DEVELOPMENT AND WOMEN ENTREPRENEURSHIP IN MANIPURAccountingDr. N Jayanti Download
ANALYSIS OF THE EFFECT OF THE COVID-19 PANDEMIC ON ECONOMIC GROWTH AND UNEMPLOYMENT RATES IN INDONESIAAccounting Aziza Shella Ade Yolandra Download
GOODS AND SERVICES TAX IMPLEMENTATION CHALLENGESCOMMERCEVINITA SHARMA Download
Challenges and Willingness of Corporates in adoption of Reporting Standards and Compliance PoliciesCOMMERCEsukeerti jain Download
Synergy Impact of Merger in Banking Industry -Special Reference to Dena Bank and Vijaya BankCOMMERCEjalaj kumar bhardwaj Download
To Study on Customer Satisfaction Towards Services Provided By ICICI Bank.MBA FinanceMiss Riya Patel Download
A STUDY OF IMPACT OF INFORMATION TECHNOLOGY ON BANKING SYSTEMMBABadhe Swapnali Balasaheb Download
FACTORS AFFECTING THE ORGANIZATION OF ACCOUNTING INFORMATION SYSTEMS IN SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAMBusinessHoang Thi Hong Le Download
FACTORS AFFECTING CREDIT RISK MANAGEMENT AT AGRIBANK - BACH THONG DISTRICT BRANCHEconomicsNguyen Thi Thuy Dung Download
Relationship Between Liquidity and Profitability: A Study of Listed Telecommunication Firms in Colombo Stock Exchange (CSE), Sri LankaAccountingGallage S.H. Download
A STUDY ON USAGE STATUS OF ELECTRONIC PAYMENT SYSTEM (EPS): BEFORE, DURING AND AFTER COVID 19 PANDEMIC LOCKDOWN PERIOD IN INDIAAccounting - Bank performance DR DHANUSKODI RENGASAMY Download
12