Internal governance and real earnings management

• Main Authors: CHENG, Qiang, LEE, Jimmy, SHEVLIN, Terry J.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2016
• Subjects: internal governance; real earnings management; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/987; https://ink.library.smu.edu.sg/context/soa_research/article/1986/viewcontent/InternalGovernanceRealEarningMgt_2015.pdf
• Institution: Singapore Management University

We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to...