title: The relationship of board of directors, audit committee and earnings management: Analysis of Russian public companies
metadata.name: dc.contributor.author
metadata.value: Nikulin, E. D.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Sviridov, A. A.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Smirnov, M. V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-09-09T13:41:07Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-09-09T13:41:07Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2020-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Nikulin E. D., Sviridov A. A., Smirnov M. V. 2020. The relationship of board of directors, audit committee and earnings management: Analysis of Russian public companies. Russian Management Journal 18 (2): 189–216.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu18.2020.203
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/19376
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Using the sample of Russian public companies, this paper analyzes the relationship between the level
  of earnings management and several characteristics of the board of directors, the key element of the
  firm’s corporate governance. A particular attention is devoted to the audit committee — its structure
  and the characteristics of its members. The object of the study are 184 Russian public companies for
  2014–2018. The analysis demonstrates the inverse relationship between the magnitude of earnings
  management and several attributes of the board of directors — its size, presence of the audit committee, the proportion of independent directors on Board. A similar type of relationship is revealed at the
  level of the audit committee for the proportion of independent directors in the committee and the
  presence of financial experts in the committee. At the same time, there is a positive relationship between the number of directorships positions of the audit committee members and the magnitude of
  earnings management. The results indicate that several mechanisms of corporate governance might
  have a potential for restraining earnings management in Russian public companies.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: Исследование выполнено при финансовой поддержке Санкт-Петербургского государственного университета в рамках гранта «Механизмы корпоративного управления как фактор сдерживания манипулирования прибылью: анализ российских компаний» (№ АААА-А19-119062890057-4, id 41106330).
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Russian Management Journal;Volume 18; Issue 2
metadata.lang: -
metadata.name: dc.subject
metadata.value: earnings management
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: board of directors
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: audit committee
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: corporate governance
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Russia
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The relationship of board of directors, audit committee and earnings management: Analysis of Russian public companies
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 189-216.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/19376/1/189-216.pdf
resources.format: Adobe PDF
resources.size: 284,7 kB