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

• Main Authors: Cudia, Cynthia P., Dela Cruz, Aeson Luis C., Estabillo, Madeleine B.
• Format: text
• Published: Animo Repository 2020
• Subjects: Earnings management—Philippines; Corporate governance—Philippines; Finance and Financial Management
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/11021
• Institution: De La Salle University

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...