PREVENTION STRATEGY OF INCOME SMOOTHING PRACTICES WITH GOOD CORPORATE GOVERNANCE MECHANISM

Japanese Corporate Governance and Strategy

The prolonged recession in Japan today stands in contrast to its high growth from the mid 1950s through the early 1970s and its booming prosperity from the late 1970s through the 1980s. The growth rate of the economy has sputtered in the 1990s and was even negative in 1997 (Yokoyama 1997). During the first quarter of 1998 Japan's gross domestic product declined at an annual rate of 5.3 percent ...

Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry)

This study explores corporate governance practices within the context of the Nigerian banking industry using instances of corporate governance lapses that resulted in part to the Nigerian banking crises. We present multiple case analysis of publicly available documents and court papers (in the United Kingdom and Nigeria) to document instances of breach and areas of weakness in the existing Nige...

The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach

T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis ...

The Relationship between Corporate Governance Mechanisms and Profit Smoothing

Original scientific paper The present study aims to investigate some mechanisms of corporate governance on profit smoothing. In fact, it studies the relationship between institutional investors, outside board members, internal audit and profit smoothing. A hypothesis was formulated for each of these options and their effect on profit smoothing was tested. A regression model was used to test the...

A Relationship Between Income Smoothing Practices And Firms Value In Iran