Does Corporate Governance Matter, Evidence from Earnings Management Practices in Singapore

• 主要作者: HU, Lingxu
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2010
• 主題: corporate governance; earnings management; discretionary accrual; hedged portfolio; Business Law, Public Responsibility, and Ethics; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/etd_coll/56; https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1055&context=etd_coll

This paper addresses two questions. First, do good corporate governance practices add values to company or does it lead to higher stock returns in Singapore? Second, does poorly governed listed company in SGX tend to manage their earnings by using discretionary accruals? Following the approach of Go...