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Corporate Governance And Earnings Management: A Review

DHU Hemathilake HBP Chathurangani

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

DHU Hemathilake, HBP Chathurangani "Corporate Governance And Earnings Management: A Review" Iconic Research And Engineering Journals Volume 2 Issue 12 2019 Page 212-214
DHU Hemathilake, HBP Chathurangani "Corporate Governance And Earnings Management: A Review" Iconic Research And Engineering Journals, vol. 2, no. 12, Jun. 2019
DHU Hemathilake, HBP Chathurangani (2019). Corporate Governance And Earnings Management: A Review. Iconic Research And Engineering Journals, 2(12).
DHU Hemathilake, HBP Chathurangani "Corporate Governance And Earnings Management: A Review" Iconic Research And Engineering Journals, vol. 2, no. 12, Jun. 2019.
@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},
  }