How effective are governance mechanisms in controlling earnings management?

• Main Authors: Huang, Qinxin., Tan, Hwee Hoon., Yeo, Edwin Eng Yeow.
• Other Authors: Sharma, Divesh Shankar
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Corporate governance
• Online Access: http://hdl.handle.net/10356/8759
• Institution: Nanyang Technological University

This study investigates whether a firm’s corporate governance practices have an effect on earnings management. We focus on the board of directors, audit committee and independent auditors. In particular, we examine the relationship between these various governance mechanisms and earnings managemen...