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Title: How effective are governance mechanisms in controlling earnings management?
Authors: Huang, Qinxin.
Tan, Hwee Hoon.
Yeo, Edwin Eng Yeow.
Keywords: DRNTU::Business::Finance::Corporate governance
Issue Date: 2003
Abstract: This study investigates whether a firm’s corporate governance practices have an effect on earnings management. We focus on the board of directors, audit committee and independent auditors. In particular, we examine the relationship between these various governance mechanisms and earnings management as measured by discretionary accruals and specific accruals.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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