Event Title

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

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Oct 26th, 5:15 PM Oct 26th, 6:45 PM

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.