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 2013
• Subjects: internal governance; real earnings management; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1086; https://ink.library.smu.edu.sg/context/soa_research/article/2085/viewcontent/SSRN_id2162277.pdf
• Institution: Singapore Management University

We examine whether internal governance affects the extent of real earnings management. 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 retirement to capture...