Effect of firm characteristics and corporate governance practices on earnings management: Evidence from publicly listed property sector firms in the Philippines

• المؤلفون الرئيسيون: Cudia, Cynthia P., Dela Cruz, Aeson Luis C., Estabillo, Madeleine B.
• التنسيق: text
• منشور في: Animo Repository 2020
• الموضوعات: Earnings management—Philippines; Corporate governance—Philippines; Finance and Financial Management
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/faculty_research/11021

Two types of earnings management (EM), opportunistic and efficient motive, were presented in the literature. This article aimed to investigate the type of EM employed by publicly listed property sector firms in the Philippines. Furthermore, the study also examined the effect of firm characteristics...