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Impact of audit committees and boards on the quality of reported earnings: A study of listed Diversified Holdings industry in Sri Lanka

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dc.contributor.author Nihuma, F.
dc.date.accessioned 2021-04-20T08:06:33Z
dc.date.accessioned 2022-07-07T08:44:18Z
dc.date.available 2021-04-20T08:06:33Z
dc.date.available 2022-07-07T08:44:18Z
dc.date.issued 2020
dc.identifier.issn 2478-1126
dc.identifier.uri http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/2572
dc.description.abstract The purpose of this study is to examine the relationship between audit committees (AC) and board of directors with earnings quality of the firms listed on diversified holdings sector, over the period 2012/13 to 2016/17 by using AC proxies, namely AC expertise, AC independence, and AC meetings and board structure variables such as board expertise, board independence, and board size. For the study, a sample of 17 companies has been selected, and Standard Jones Model (1991) has been employed for calculating discretionary accruals. Results from correlation and regression analysis suggests that measures of AC - audit meetings and board structure- board size are significantly related to earnings quality in a manner that is generally consistent with the predictions of agency theory. Furthermore, the results depicted insignificant negative impact of other AC and board characteristics on discretionary accruals, except board expertise, which had an insignificant positive impact on discretionary accruals. en_US
dc.language.iso en en_US
dc.publisher University of Jaffna en_US
dc.subject audit committee (AC) en_US
dc.subject board characteristics (BOD) en_US
dc.subject discretionary accruals (DACC) en_US
dc.subject arnings quality en_US
dc.title Impact of audit committees and boards on the quality of reported earnings: A study of listed Diversified Holdings industry in Sri Lanka en_US
dc.type Article en_US


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