Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?

• Main Authors: Chua, Shih Guan., Heng, Eumin., Poh, Alvin E-Shawn.
• Other Authors: Tan, Patricia Mui Siang
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Corporate governance
• Online Access: http://hdl.handle.net/10356/9312
• Institution: Nanyang Technological University

In this paper, we investigate if corporate governance, as measured by a combination of various internal and external governance mechanisms, is able to mitigate earnings management, as measured by discretionary restructuring provisions and subsequent reversals to meet certain earnings targets.