The moderating effects of board mechanism on the relationship between CEO duality and earnings manag

来源 :中国会计学会,云南省会计学会 | 被引量 : 0次 | 上传用户：meomeo38

【摘要】

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【作者】

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Teng Lin Marion Hutchinson Jodie Nelson

【出处】

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中国会计学会,云南省会计学会

【发表日期】

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2012年8期

【关键词】

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CEO duality earnings management board mechanism

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Do board mechanisms help to moderate the effects of CEO duality on earnings management? Previous research focusing on the relationship between CEO duality and performance,finds that CEO duality is not bad for firm performance and shows the support of stewardship theory in Chinas environment.However,firstly,this paper finds that CEO duality can contributes to earnings management.Secondly it is found that internal and external board mechanisms can weaken or strengthen CEO dualitys effects on earnings management.The empirical results finds that board mechanisms,i.e.board independence level and audit committee can moderate the positive relationship between CEO duality and earnings management.Furthermore,the factor analysis finds that certain combination of board mechanisms can also mitigates the effects of CEO power on earnings management.

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