The authors are from Lancaster University. They gratefully acknowledge the helpful comments of the anonymous referee and those of Steve Lim, Gilad Livne, Scott Richardson, Lakshmanan Shivakumar, Judy Tsui, and seminar participants at Bristol, U.C. Dublin, Dundee, Glasgow, Lancaster, London Business School, University of Science and Technology, Hong Kong, Feng Chia University, Taiwan, Stockholm, the Scottish Institute for Research in Investment and Finance, the 2000 Annual Meeting of the European Finance Association and the 2001 Annual Conference of the British Accounting Association. Financial support was provided by the Research Board of the Institute of Chartered Accountants in England and Wales, The Leverhulme Trust, and the Economic and Social Research Council (contract No. H53627500497).
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
Version of Record online: 8 SEP 2005
Journal of Business Finance & Accounting
Volume 32, Issue 7-8, pages 1311–1346, September 2005
How to Cite
Peasnell, K.V., Pope, P.F. and Young, S. (2005), Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?. Journal of Business Finance & Accounting, 32: 1311–1346. doi: 10.1111/j.0306-686X.2005.00630.x
- Issue online: 8 SEP 2005
- Version of Record online: 8 SEP 2005
- (Paper received June 2004, revised and accepted November 2004)
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