Relationship between corporate governance initiatives and earnings management


Autoria(s): Safari, Maryam
Contribuinte(s)

Mirshekary, Soheila

Wise, Victoria

Data(s)

01/04/2013

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

http://hdl.handle.net/10536/DRO/DU:30062510

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