Effect of corporate governance on real activity-based earnings management: evidence from Korea / Įmonių valdymo poveikis, pagrįstas darbo užmokesčio valdymu: Korėjos pavyzdys

Effect of corporate governance on real activity-based earnings management: evidence from Korea / Įmonių valdymo poveikis, pagrįstas darbo užmokesčio valdymu: Korėjos pavyzdys

This paper aims to determine whether corporate governance affects manager's real operating or investment decision to control reported earnings. Through data analysis of firms listed on the Korean stock exchange, it was found that the aggregated measure of real activity-based earnings management...

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Bibliographic Details
Main Authors: Sun-A Kang, Yong-Shik Kim
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2012-02-01
Series:Journal of Business Economics and Management
Subjects:
corporate governance
audit committee
performance
real activity based earnings management
Korean firms
earnings management
Online Access:https://journals.vgtu.lt/index.php/JBEM/article/view/4364

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