VALUE RELEVANCE OF ACCOUNTING FIGURES IN PRESENCE OF EARNINGS MANAGEMENT. ARE ENFORCEMENT AND OWNERSHIP DIFFUSION REALLY ENOUGH?
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: Journal of Business Economics and Management
سال: 2016
ISSN: 1611-1699,2029-4433
DOI: 10.3846/16111699.2016.1203816