Earnings Management and Corporate Governance in Bangladesh (the Role of the Board and the Audit Committee)
Internship Report On Earnings Management and Corporate Governance in Bangladesh (The Role of the Board and the Audit Committee)
Prepared for: Mr. Shubhankar Shil. Assistant Professor, School of Business University of Liberal Arts Bangladesh (ULAB)
Prepared by: Rashed Hossain ID: 092011001 Concentration: Finance School of Business University of Liberal Arts Bangladesh (ULAB)
April 27, 2013
Mr. Shubhankar Shil. Assistant Professor, School of Business University of Liberal Arts Bangladesh (ULAB)
Subject: Internship report on “Earnings Management and Corporate Governance in Bangladesh (The Role of the Board and the Audit Committee)”
Dear Sir: With due respect and honor that I have the great pleasure and opportunity to submit an internship report. I joined in the First Security Islami Bank Limited for the internship and worked on “Earning Management and Corporate Governance in Bangladesh (The Role of Board and Audit Committee)”. This report has attempted to focus on the earning management the role of corporate governance in reducing earning management. I have prepared this report with the best possible ways and have tried to make it as flawless as possible. I have thoroughly enjoyed preparing this report as a requirement of the internship program of Bachelor of Business Administration (BBA). Now, I would like to take this opportunity to ask you to kindly go through the report and judge it for yourself how far have I been successful in the attempts. Please be considerate to any unintentional errors.
Yours Sincerely, ...………………. Rashed Hossain ID: 092011001
Acknowledgement
I am thankful to my Almighty for providing me all the skill and support to be able to comprehend and accomplish this task.
The success of this report depends on the contribution of number of people specially those who have shared their considerate supervision and suggestions to complete this report.
First and foremost I offer my sincerest gratitude to my supervisor Mr.
Prepared for: Mr. Shubhankar Shil. Assistant Professor, School of Business University of Liberal Arts Bangladesh (ULAB)
Prepared by: Rashed Hossain ID: 092011001 Concentration: Finance School of Business University of Liberal Arts Bangladesh (ULAB)
April 27, 2013
Mr. Shubhankar Shil. Assistant Professor, School of Business University of Liberal Arts Bangladesh (ULAB)
Subject: Internship report on “Earnings Management and Corporate Governance in Bangladesh (The Role of the Board and the Audit Committee)”
Dear Sir: With due respect and honor that I have the great pleasure and opportunity to submit an internship report. I joined in the First Security Islami Bank Limited for the internship and worked on “Earning Management and Corporate Governance in Bangladesh (The Role of Board and Audit Committee)”. This report has attempted to focus on the earning management the role of corporate governance in reducing earning management. I have prepared this report with the best possible ways and have tried to make it as flawless as possible. I have thoroughly enjoyed preparing this report as a requirement of the internship program of Bachelor of Business Administration (BBA). Now, I would like to take this opportunity to ask you to kindly go through the report and judge it for yourself how far have I been successful in the attempts. Please be considerate to any unintentional errors.
Yours Sincerely, ...………………. Rashed Hossain ID: 092011001
Acknowledgement
I am thankful to my Almighty for providing me all the skill and support to be able to comprehend and accomplish this task.
The success of this report depends on the contribution of number of people specially those who have shared their considerate supervision and suggestions to complete this report.
First and foremost I offer my sincerest gratitude to my supervisor Mr.
References: Alonso, P., Palenzuela, V.,and Iturriaga, F. 2000. “Managers‟ Discretionary Behavior, Earnings Management and Corporate Governance: An Empirical International Analysis”, Working Paper, Universidad de Valladolid Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40: 185-211. Yu, F. 2008. “Corporate Governance and Earnings Management” Journal of Financial Economics, vol 12. Appendix Table 1 Descriptive Statistics on a Sample of 50 firma from 2009, 2010, and 2011 Table 2 Descriptive Statistics on a Sample of 50 firma from 2009, 2010, and 2011. The accrual information came from financial statement. Discretionary and Non-discretionary are computed following Theo, Welch, and Wong (1998a).