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.

Bibliographic Details
Main Authors: Chua, Shih Guan., Heng, Eumin., Poh, Alvin E-Shawn.
Other Authors: Tan, Patricia Mui Siang
Format: Final Year Project (FYP)
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9312
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author Chua, Shih Guan.
Heng, Eumin.
Poh, Alvin E-Shawn.
author2 Tan, Patricia Mui Siang
author_facet Tan, Patricia Mui Siang
Chua, Shih Guan.
Heng, Eumin.
Poh, Alvin E-Shawn.
author_sort Chua, Shih Guan.
collection NTU
description 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.
first_indexed 2024-10-01T02:55:29Z
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institution Nanyang Technological University
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spelling ntu-10356/93122023-05-19T05:41:39Z Does corporate governance influence the decisions to provide for restructuring and subsequent reversals? Chua, Shih Guan. Heng, Eumin. Poh, Alvin E-Shawn. Tan, Patricia Mui Siang Nanyang Business School DRNTU::Business::Finance::Corporate governance 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. 2008-09-24T07:31:01Z 2008-09-24T07:31:01Z 2004 2004 Final Year Project (FYP) http://hdl.handle.net/10356/9312 Nanyang Technological University application/pdf
spellingShingle DRNTU::Business::Finance::Corporate governance
Chua, Shih Guan.
Heng, Eumin.
Poh, Alvin E-Shawn.
Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
title Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
title_full Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
title_fullStr Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
title_full_unstemmed Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
title_short Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
title_sort does corporate governance influence the decisions to provide for restructuring and subsequent reversals
topic DRNTU::Business::Finance::Corporate governance
url http://hdl.handle.net/10356/9312
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AT hengeumin doescorporategovernanceinfluencethedecisionstoprovideforrestructuringandsubsequentreversals
AT pohalvineshawn doescorporategovernanceinfluencethedecisionstoprovideforrestructuringandsubsequentreversals