Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
In this paper, we investigate if corporate governance, as measured by a combination of various internal and external governance mechanisms, is able to mitigate earnings management, as measured by discretionary restructuring provisions and subsequent reversals to meet certain earnings targets.
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9312 |