Internal and external corporate governance mechanisms and earnings management: an international perspective

Internal and external corporate governance mechanisms and earnings management: an international perspective

Research question: This research aims to: 1. Determine which corporate governance mechanisms are most relevant in constraining earnings management and 2. Explain whether differences in results found in previous literature are attributable to moderating effects related to the legal system (common vs...

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Bibliografiska uppgifter
Huvudupphovsmän: Fatma Zehri, Inaam Zgarni
Materialtyp: Artikel
Språk:English
Publicerad: Bucharest University of Economic Studies 2020-03-01
Serie:Contabilitate şi Informatică de Gestiune
Ämnen:
corporate governance
audit committee
board of directors
audit quality
earnings management
meta-analysis
Länkar:http://online-cig.ase.ro/jcig/art/19_1_2.pdf

Internet

http://online-cig.ase.ro/jcig/art/19_1_2.pdf

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