The Effects of Corporate Governance Components on Accruals Based Earnings Management: The Importance of Independent and Female Members

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dc.authorwosidOcak, Murat/V-1731-2018
dc.authorwosidOcak, Murat/N-5431-2019
dc.contributor.authorOcak, Murat
dc.contributor.authorArikboga, Dursun
dc.date.accessioned2024-06-12T10:58:37Z
dc.date.available2024-06-12T10:58:37Z
dc.date.issued2017
dc.departmentTrakya Üniversitesien_US
dc.description.abstractCorporate governance has important role to constrain earnings management practices. In this paper, it investigated the constraining effect of corporate governance components which measured with some qualitative characteristics on the accruals based earnings management using 922 firm-year observations (second model 904 firm-year observations) in Borsa Istanbul National All Index between 2008 and 2013, using the panel data analysis. The results reveal that the percentage of the independent board members, the percentage of the independent audit committee members and the percentage of the female members on board are negatively associated with accruals based earnings management at significant levels. Further, the presence of independent and female members on board and audit committee are negatively associated with accruals based earnings management with significant levels.en_US
dc.identifier.endpage116en_US
dc.identifier.issue1en_US
dc.identifier.startpage98en_US
dc.identifier.urihttps://hdl.handle.net/20.500.14551/20138
dc.identifier.volume46en_US
dc.identifier.wosWOS:000407816300009en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isotren_US
dc.publisherIstanbul Univen_US
dc.relation.ispartofIstanbul University Journal Of The School Of Businessen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectCorporate Governanceen_US
dc.subjectEarnings Managementen_US
dc.subjectIndependent Membersen_US
dc.subjectFemale Membersen_US
dc.subjectBonus Schemesen_US
dc.subjectIncentivesen_US
dc.subjectPerformanceen_US
dc.subjectIncomeen_US
dc.subjectStocken_US
dc.subjectBoarden_US
dc.titleThe Effects of Corporate Governance Components on Accruals Based Earnings Management: The Importance of Independent and Female Membersen_US
dc.typeArticleen_US

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