EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT
This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educational background of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indone...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomika dan Bisnis UGM
2012
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| Online Access: | https://repository.ugm.ac.id/136261/1/8_Examining%20the%20moderating%20effect%20of%20demographic%20factors%20of%20board%20of%20directors%20on%20the%20association%20between%20corporate%20governance%20and%20earnings%20management.pdf |