• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Tamerlan Tuaev
Impact of Board Characteristics on Company Earnings Management
Strategic Corporate Finance
(Master’s programme)
2018
Literally every company in the world can artificially manipulate earnings that it reports. Boards of directors, being the most influential elements of firms are those who can either consent or forbid earnings management. This article examines the impact of board characteristics on earnings management. Using a sample of 3671 companies from developing countries I use panel data regressions to estimate the degree of earnings management and cross-sectional linear regressions to show that age of directors, their gender, type of education and size of audit committee impact earnings management, while size of board, share of independent directors and level of education are irrelevant.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses