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Corporate Governance And Earnings Management: A Review
Subject area: 0 · Area of research: Corporate Governance
Abstract
Recent research on corporate governance has identified the impact of different corporate governance variables on earrings management. Corporate collapses all over the world during the recent past have increased the interest in corporate governance. Therefore, it is worthwhile to look in to the previous literature relating to corporate governance and earnings management. Most of the studies were conducted using the board characteristics and audit committee characteristics. Almost all prior studies recommended the need of effective corporate governance practices in order to reduce earnings management and prevent possible corporate collapses.
References
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How to cite this paper
@article{1701307,
author = {DHU Hemathilake, HBP Chathurangani},
title = {Corporate Governance And Earnings Management: A Review},
journal = {Iconic Research And Engineering Journals},
year = {2019},
volume = {2},
number = {12},
pages = {212-214},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1701307.pdf},
abstract = {Recent research on corporate governance has identified the impact of different corporate governance variables on earrings management. Corporate collapses all over the world during the recent past have increased the interest in corporate governance. Therefore, it is worthwhile to look in to the previous literature relating to corporate governance and earnings management. Most of the studies were conducted using the board characteristics and audit committee characteristics. Almost all prior studies recommended the need of effective corporate governance practices in order to reduce earnings management and prevent possible corporate collapses.},
month = {June},
}