Board Characteristics of GEM Listed Companies and Earnings Management

Bin ZHANG

Abstract


As the core of corporate governance, the board has an internal influence on earnings management. This paper uses the 2011-2014 GEM listed companies to study the impact of the board characteristics on earnings management. The results showed that: the board size, the frequency of board meetings, the proportion of independent directors, women's independent directors of GEM listed companies and earnings management are significantly negative, effectively inhibiting the earnings management. The conclusions provide empirical evidence for the governance effect of earnings management.

Keywords


The characteristics of the board, Earnings management, Corporate governance.


DOI
10.12783/dtssehs/icss2016/9051

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