Dian Agustia, - and Iman Harymawan, - and Mohammad Nasih, - and John Nowland, - (2022) Joint board management meetings and earnings management. Asian Review of Accounting, 30 (4). pp. 540-558. ISSN 1321-7348

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Abstract

Purpose Joint board management meetings bring boards of directors and top management teams together to share information and discuss company matters. The authors investigate whether these joint meetings are associated with higher agency costs or information sharing benefits in the context of firm earnings management. Design/methodology/approach Using publicly disclosed data on the frequency of joint board management meetings in Indonesian firms, the authors examine the relationship between joint board management meetings and earnings management during 2010–2017. Findings The authors find that more joint board management meetings are associated with lower earnings management. This is consistent with joint board management meetings providing net information sharing benefits. Additional testing indicates that the results are the strongest when firms hold more joint board management meetings than regular board meetings. Originality/value The findings suggest that in addition to holding regular board and audit committee meetings, formal meetings between boards of directors and top management teams are beneficial to shareholders by restricting opportunistic accounting choices by firm management.

Item Type:	Article
Uncontrolled Keywords:	Board of directors, Corporate governance, Earnings management, Management, Meetings
Subjects:	H Social Sciences H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Dian Agustia, - NIDN0020086105 Iman Harymawan, - NIDN0020048403 Mohammad Nasih, - NIDN0006086503 John Nowland, - UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	16 Jun 2023 03:43
Last Modified:	16 Jun 2023 03:43
URI:	http://repository.unair.ac.id/id/eprint/127402
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