The relationship of earnings management with ownership concentration and board structure: A study of publicly-listed firms for the years 2002-2007

• Main Authors: Hipolito, Stephanne Marie Nicole L., Santos, Marian Celine O.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Finance and Financial Management
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/18344
• Institution: De La Salle University

We investigate the effect of internal corporate governance mechanisms, such as ownership concentration and board structure, on earnings management on non-financial publicly-listed firms, for the years 2001-2007. We find evidence that ownership concentration as measured by largest share holding, and...