Board of Directors' Quality on Earnings Management: Evidence from Insurance Industry in Kosovo
Session
Management, Business and Economics
Description
The board of directors represents a group of individuals who are elected as, representatives of the stockholders to establish corporate management related policies and make decisions on major companies’ issues. This study examined the board characteristics have any impact on earnings management on the insurance industry in Kosovo. The board of directors can be characterized by quality properties. Quality dimensions of the board identified in prior studies as important contingencies of earnings management include board size, board independence, frequency of meetings, financial expertise, board rotation). Collectively, the evidence in this study signifies that board of directors’ quality are important mechanism for deterring earnings management.
Keywords:
Board of directors' quality, Earnings management, Insurance Industry.
Session Chair
Naim Preniqi
Session Co-Chair
Muhamet Gërvalla
Proceedings Editor
Edmond Hajrizi
ISBN
978-9951-550-19-2
Location
Pristina, Kosovo
Start Date
26-10-2019 5:15 PM
End Date
26-10-2019 6:45 PM
DOI
10.33107/ubt-ic.2019.384
Recommended Citation
Gjikolli, Fidane Spahija, "Board of Directors' Quality on Earnings Management: Evidence from Insurance Industry in Kosovo" (2019). UBT International Conference. 384.
https://knowledgecenter.ubt-uni.net/conference/2019/events/384
Board of Directors' Quality on Earnings Management: Evidence from Insurance Industry in Kosovo
Pristina, Kosovo
The board of directors represents a group of individuals who are elected as, representatives of the stockholders to establish corporate management related policies and make decisions on major companies’ issues. This study examined the board characteristics have any impact on earnings management on the insurance industry in Kosovo. The board of directors can be characterized by quality properties. Quality dimensions of the board identified in prior studies as important contingencies of earnings management include board size, board independence, frequency of meetings, financial expertise, board rotation). Collectively, the evidence in this study signifies that board of directors’ quality are important mechanism for deterring earnings management.