The emergence of the Code of Corporate Governance in Singapore : effects of board composition on earnings management.
This study examines the corporate governance practices in Singapore – analysing the compliance with the Code of Corporate Governance and investigating the effect of various corporate governance mechanisms in constraining aggressive earnings management. Our results show that companies with highly-ind...
| Main Authors: | , , |
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| Drugi avtorji: | |
| Format: | Final Year Project (FYP) |
| Izdano: |
2008
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| Teme: | |
| Online dostop: | http://hdl.handle.net/10356/9714 |
| Izvleček: | This study examines the corporate governance practices in Singapore – analysing the compliance with the Code of Corporate Governance and investigating the effect of various corporate governance mechanisms in constraining aggressive earnings management. Our results show that companies with highly-independent and diligent Audit Committees are associated with lower levels of earnings management. |
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