The effect of corporate governance characteristics on real earnings management across Philippine publicly listed firms

• Main Authors: Caja, Ken Elfren A., Castillo, Angel Alyson C., Diaz, Kezia Abigail D., Mikoshiba, Naoki M.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Earnings management—Philippines; Corporate governance—Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etdb_econ/59; https://animorepository.dlsu.edu.ph/context/etdb_econ/article/1070/viewcontent/The_effect_of_corporate_governance_characteristics_on_real_earnin.pdf
• Institution: De La Salle University

The practice of real earnings management has become more prevalent as it is less prone to regulatory scrutiny. However, much of the literature has focused on accrual-based earnings management in the context of developed countries. This study analyzes the impact of corporate governance characteristic...