Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
This study tests the impacts of board member characteristics and ownership structure on real earnings management for firms listed in Taiwan. Rather than examining board member characteristics individually, a “board member quality index” is established based on seven different factors of the board member characteristics (independence, ownership, professionalism, education, busyness, meeting attendance and pledges). This index is used as a proxy measure of the characteristics of the board members. The results reveal that better board member quality results in greater suppression of real earnings management and indicate that our index is successful in evaluating the effectiveness of the board member characteristics of firms in Taiwan. In addition, this study finds that institutional investor ownership of Taiwanese firms plays an important role in curbing real earnings management. However, managerial ownership does not influence the ownership-real earnings management relationship.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it