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Family control, board independence and earnings management : evidence based on Hong Kong firms

Jaggi, Bikki, Leung, Sidney and Gul, Ferdinand 2009, Family control, board independence and earnings management : evidence based on Hong Kong firms, Journal of accounting and public policy, vol. 28, no. 4, pp. 281-300, doi: 10.1016/j.jaccpubpol.2009.06.002.

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Title Family control, board independence and earnings management : evidence based on Hong Kong firms
Author(s) Jaggi, Bikki
Leung, Sidney
Gul, Ferdinand
Journal name Journal of accounting and public policy
Volume number 28
Issue number 4
Start page 281
End page 300
Total pages 19
Publisher Elsevier
Place of publication Amsterdam, Netherlands.
Publication date 2009-07
ISSN 0278-4254
Summary 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.
Language eng
DOI 10.1016/j.jaccpubpol.2009.06.002
Field of Research 150103 Financial Accounting
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2009, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30086475

Document type: Journal Article
Collection: Department of Accounting
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