Essay 1: Audit committee members’ attendance and its impact on earnings management Essay 2: Exogenously reduced busyness and its impact on earnings (CD) (Record no. 209280)

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fixed length control field nam a22 7a 4500
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fixed length control field 180423b ||||| |||| 00| 0 eng d
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number TH 2017-07
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Singh, Preet Deep
245 ## - TITLE STATEMENT
Title Essay 1: Audit committee members’ attendance and its impact on earnings management Essay 2: Exogenously reduced busyness and its impact on earnings (CD)
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Ahmedabad
Name of publisher, distributor, etc Indian Institute of Management Ahmedabad
Date of publication, distribution, etc 2017
300 ## - PHYSICAL DESCRIPTION
Dimensions 151 p.
520 ## - SUMMARY, ETC.
Summary, etc Prior accounting literature examines the impact of the characteristics of Audit Committee (AC), such as composition, diligence, the presence of experts and gender diversity on the earnings quality. Extant literature, however, does not examine the impact of attendance of AC members on the quality of reported earnings. While AC composition and diligence related characteristics provide some insights into the workings of an AC, the attendance record would provide additional insights into the actual workings and participation of individual members of an AC and its impact on earnings quality. This study examines the relationship between attendance records of independent directors, financial experts and earnings management. With a sample of 2468 Indian listed firm-year observations from 2013-2015 OLS regression is used to show that the attendance of independent AC members but not financial experts only, is negatively related to earnings management. This study uses a battery of robustness tests to confirm these results.
To increase board diligence, SEBI reduced the number of independent directorships from ten to seven. Using this exogenous regulation change, this study examines two primary questions; first, do directors drop companies with relatively poor earnings quality and second, the impact of reduced busyness on earnings quality. While busy directors are pressed for time, they also have more exposure. This regulation change provides us an opportunity to examine exogenously initiated resignations and thereby reduced busyness of busy directors. Our sample includes all listed firms which employed directors impacted by this legislation for which data is available. OLS is used to examine the factors that lead to director cessation. To provide an unbiased estimate of the impact of reduced busyness, a difference-in-difference approach is adopted using propensity score matched firms. Our results suggest that reduced busyness reduces EM on smaller boards, and our results are robust to a battery of modifications.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Audit Committee Members
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Earnings Management
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Exogenously Reduced Busyness
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Thesis (FPM)
Holdings
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        Not for Issue Reference Vikram Sarabhai Library Vikram Sarabhai Library Audio Visual 2018-04-23 TH 2017-07 CD002577 2018-04-23 2018-04-23 Thesis (FPM)

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