Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management
نویسندگان
چکیده
منابع مشابه
Value relevance, earnings management and corporate governance in China
Article history: Received 17 July 2014 Received in revised form 18 March 2015 Accepted 2 April 2015 Available online 9 April 2015 This study investigates whether earnings management reduces the level of value relevance and whether good corporate governance restrains earnings management. Using hand-collected data comprising 1012 firm-year observations from all companies listed on the Shanghai SS...
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ژورنال
عنوان ژورنال: GATR Accounting and Finance Review
سال: 2018
ISSN: 0128-2611,2636-915X
DOI: 10.35609/afr.2018.3.1(6)