The emergence of the Code of Corporate Governance in Singapore : effects of board composition on earnings management.

This study examines the corporate governance practices in Singapore – analysing the compliance with the Code of Corporate Governance and investigating the effect of various corporate governance mechanisms in constraining aggressive earnings management. Our results show that companies with highly-ind...

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Bibliographic Details
Main Authors: Koh, Lynn Li Ying., Ng, Lingyun., Ng, Xiang Jing.
Other Authors: Kwok, Branson Chi Hing
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9714
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Institution: Nanyang Technological University
Description
Summary:This study examines the corporate governance practices in Singapore – analysing the compliance with the Code of Corporate Governance and investigating the effect of various corporate governance mechanisms in constraining aggressive earnings management. Our results show that companies with highly-independent and diligent Audit Committees are associated with lower levels of earnings management.