The Effect of Corporate Governance on Earnings Management through Accounting Conservatism
نویسندگان
چکیده
منابع مشابه
Corporate Governance, Accounting Conservatism, and Manipulation
Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...
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The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...
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A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of...
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چکیده ندارد.
15 صفحه اولEffects of corporate governance and managerial optimism on accounting conservatism and manipulation∗
We develop a model to analyze how corporate governance and managerial optimism affect firms’financial reporting choices, and managers’incentives to manipulate accounting reports. Conservative accounting is advantageous because it enables boards to act on bad news and block investment ideas that are unattractive to shareholders but attractive to management. This feature of conservatism, however,...
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ژورنال
عنوان ژورنال: International Journal of Advances in Scientific Research and Engineering
سال: 2019
ISSN: 2454-8006
DOI: 10.31695/ijasre.2019.33647