The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies
The primary objective of the dissertation is to explore the empirical effects of corporate governance on the accounting quality in the UK listed market, aiming at preventing accounting fraud and boosting the quality of accounting information. The accounting quality is measured in two way: account...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2018
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| Online Access: | https://eprints.nottingham.ac.uk/54013/ |
| _version_ | 1848799009671479296 |
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| author | YAO, Wang |
| author_facet | YAO, Wang |
| author_sort | YAO, Wang |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The primary objective of the dissertation is to explore the empirical effects of corporate governance on the accounting quality in the UK listed market, aiming at preventing accounting fraud and boosting the quality of accounting information.
The accounting quality is measured in two way: accounting-based (Beneish M-score) and market-based (shareholder earnings). The general data are from the FAME database between 2012 and 2017, and detailed corporate governance data are hand-collected from the annual reports from 2013 to 2017. Adopting the pooled regression models, the results show that 1) there is a negative association between the board size and the accounting quality; 2) the independent non-executive directors could significantly contribute to the quality of accounting and accounting sophistication might compromise the accounting quality; 3) the unfettered powerful individual is inversely related to the accounting quality; 4) firms operating in the UK could benefit from the proper concentrated ownership structure. |
| first_indexed | 2025-11-14T20:28:51Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-54013 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:28:51Z |
| publishDate | 2018 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-540132022-04-21T14:05:33Z https://eprints.nottingham.ac.uk/54013/ The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies YAO, Wang The primary objective of the dissertation is to explore the empirical effects of corporate governance on the accounting quality in the UK listed market, aiming at preventing accounting fraud and boosting the quality of accounting information. The accounting quality is measured in two way: accounting-based (Beneish M-score) and market-based (shareholder earnings). The general data are from the FAME database between 2012 and 2017, and detailed corporate governance data are hand-collected from the annual reports from 2013 to 2017. Adopting the pooled regression models, the results show that 1) there is a negative association between the board size and the accounting quality; 2) the independent non-executive directors could significantly contribute to the quality of accounting and accounting sophistication might compromise the accounting quality; 3) the unfettered powerful individual is inversely related to the accounting quality; 4) firms operating in the UK could benefit from the proper concentrated ownership structure. 2018-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/54013/1/DissertationWY.pdf YAO, Wang (2018) The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies. [Dissertation (University of Nottingham only)] corporate governance accounting quality earnings management |
| spellingShingle | corporate governance accounting quality earnings management YAO, Wang The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies |
| title | The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies |
| title_full | The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies |
| title_fullStr | The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies |
| title_full_unstemmed | The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies |
| title_short | The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies |
| title_sort | influences of the corporate governance on the accounting quality: empirical evidence from the uk listed companies |
| topic | corporate governance accounting quality earnings management |
| url | https://eprints.nottingham.ac.uk/54013/ |