Relationship between corporate governance initiatives and earnings management
Contribuinte(s) |
Mirshekary, Soheila Wise, Victoria |
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Data(s) |
01/04/2013
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Resumo |
This cross-sectional study investigates the contribution of Australian listed companies’ compliance levels with Australian Corporate Governance Principles and Recommendations (CGPR) towards explaining the level of discretionary accruals. The findings will be of interest to CG regulators, as they contribute empirical evidence of the CGPR collective and individual role on mitigating earnings management practices. |
Identificador | |
Idioma(s) |
eng |
Publicador |
Deakin University, Faculty of Business and Law, Deakin Graduate School of Business |
Relação |
http://dro.deakin.edu.au/eserv/DU:30062510/safari-agreement-2013.pdf http://dro.deakin.edu.au/eserv/DU:30062510/safari-relationshipbetween-2013A.pdf |
Direitos |
The author |
Palavras-Chave | #Governance compliance #Discretionary accruals #Australian Corporate Governance Principles and Recommendations #Management pratices #Corporate governance #Australia |
Tipo |
Thesis |