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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Main Authors: | , , |
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Other Authors: | |
Format: | Final Year Project |
Published: |
2008
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Subjects: | |
Online Access: | http://hdl.handle.net/10356/9714 |
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Institution: | Nanyang Technological University |
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. |
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