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The Effects of Board Characteristics on Earnings Management around Australian CEO Changes

Author

Listed:
  • Paul Mather
  • Alan Ramsay

Abstract

Keywords: Earnings management, Corporate governance

Suggested Citation

  • Paul Mather & Alan Ramsay, 2006. "The Effects of Board Characteristics on Earnings Management around Australian CEO Changes," Accounting Research Journal, Emerald Group Publishing Limited, vol. 19(2), pages 78-93, December.
    • Handle: RePEc:eme:arjpps:10309610680000680
    DOI: 10.1108/10309610680000680
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    Citations

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    Cited by:

    1. Lonkani, Ravi, 2019. "Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?," Emerging Markets Review, Elsevier, vol. 38(C), pages 18-34.
    2. Pietro Fera & Rosa Vinciguerra, 2022. "Minorities? Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(2), pages 57-88.
    3. Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020. "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 266-293, May.
    4. Stockmans, Annelies & Lybaert, Nadine & Voordeckers, Wim, 2013. "The conditional nature of board characteristics in constraining earnings management in private family firms," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 84-92.

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