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Book part
Publication date: 19 July 2022

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Big Data: A Game Changer for Insurance Industry
Type: Book
ISBN: 978-1-80262-606-3

Open Access
Article
Publication date: 6 June 2019

Nimisha Kapoor and Sandeep Goel

The purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context.

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Abstract

Purpose

The purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context.

Design/methodology/approach

It employs a panel data analysis to test the association of earnings management with the diligence of independent directors.

Findings

The results suggest that the diligence of independent directors has a significant impact on earnings management. The findings support the agency theory and provide evidence of the role played by the board processes in restricting earnings management.

Originality/value

This study is important for the regulators as it highlights the significance of independent directors’ diligence in producing higher quality financial statements, thereby creating the real economic value of companies. This is the first article that explores the impact of independent directors’ diligence on earnings management practices particularly in the context of an emerging economy, like India in the light of new Companies Act 2013 and revised Clause 49 of the Listing Agreement, 2014 by Securities and Exchange Board of India.

Details

Asian Journal of Accounting Research, vol. 4 no. 1
Type: Research Article
ISSN: 2443-4175

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