Board characteristics and earnings management in Sri Lanka

Pulmonary hemorrhage and the management following Russell’s viper (Daboia russelii) envenoming in Sri Lanka

The Effect of the Characteristics of Board of Directors on Real Earnings Management

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

Racehorse management practices in Sri Lanka

The management of racehorses remains amateurish in Sri Lanka although the sport has been prevailing in the country for over a century. This study aimed to gain basic knowledge on the local management practices, identify related problems and make suggestions for improvement. Nuwara Eliya district was selected as the study area since rearing horses and racing is done mainly in this area. Data wer...

Occupational Stress and Burnout Among Lawyers in Sri Lanka

The aim of this study was to explore the associations between occupational stress measured through job demand control (JDC), and burnout among lawyers in Sri Lanka. The job demand-control model and the burnout model are among the most used theoretical frameworks that relate job characteristics to health and well-being of individuals. This study included 290 respondent lawyers practicing in the ...

Board Interlocks and Earnings Management Contagion

We examine whether earnings management spreads from firm to firm via board connections. We find that contagion of accounting quality occurs via directors in interlocking boards with other firms. A firm with director links to firms that restated earnings tends to have poorer accounting quality and higher likelihood of restating its own financial reports. A firm with director links to firms that ...