Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies
The paper investigates the relationship between corporate governance and earnings quality. There are 72 companies in the UK out of FTSE 100 has been selected as the sample in the paper. In order to estimate the earnings quality, the abnormal accruals are used as the proxy to measure the earnings qua...
| 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/54440/ |
| _version_ | 1848799048658583552 |
|---|---|
| author | WU, YANRONG |
| author_facet | WU, YANRONG |
| author_sort | WU, YANRONG |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The paper investigates the relationship between corporate governance and earnings quality. There are 72 companies in the UK out of FTSE 100 has been selected as the sample in the paper. In order to estimate the earnings quality, the abnormal accruals are used as the proxy to measure the earnings quality, and earnings quality is estimated by using Modified Jones Model. From the result, the significant negative relationship between abnormal accruals and board meetings has been found, which means that the more board meetings would improve the earnings quality in companies. However, board size and board independence would not significantly affect the earnings quality from the results of this paper. In addition, there is no significant relationship between audit committee characteristics (i.e. audit committee size, audit committee independence and audit committee meetings) and earnings quality. |
| first_indexed | 2025-11-14T20:29:28Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-54440 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:29:28Z |
| publishDate | 2018 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-544402022-08-18T15:17:06Z https://eprints.nottingham.ac.uk/54440/ Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies WU, YANRONG The paper investigates the relationship between corporate governance and earnings quality. There are 72 companies in the UK out of FTSE 100 has been selected as the sample in the paper. In order to estimate the earnings quality, the abnormal accruals are used as the proxy to measure the earnings quality, and earnings quality is estimated by using Modified Jones Model. From the result, the significant negative relationship between abnormal accruals and board meetings has been found, which means that the more board meetings would improve the earnings quality in companies. However, board size and board independence would not significantly affect the earnings quality from the results of this paper. In addition, there is no significant relationship between audit committee characteristics (i.e. audit committee size, audit committee independence and audit committee meetings) and earnings quality. 2018-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/54440/1/YANRONG%20WU%20electronic%20Dissertation.pdf WU, YANRONG (2018) Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies. [Dissertation (University of Nottingham only)] |
| spellingShingle | WU, YANRONG Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies |
| title | Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies |
| title_full | Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies |
| title_fullStr | Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies |
| title_full_unstemmed | Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies |
| title_short | Corporate Governance and Earnings Quality in Listed Companies: The Case of UK Companies |
| title_sort | corporate governance and earnings quality in listed companies: the case of uk companies |
| url | https://eprints.nottingham.ac.uk/54440/ |