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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Bibliographic Details
Main Authors: Fatma Zehri, Inaam Zgarni
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2020-03-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
corporate governance
audit committee
board of directors
audit quality
earnings management
meta-analysis
Online Access: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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