About this document
Corporate Governance and Earnings Management by Anuradha Saikia is a document available to read on EtoBox.
This study investigates the impact of corporate governance reforms on the relationship between governance practices and earnings management in Australian firms. It finds that board and audit committee independence are associated with lower levels of earnings management, while increased executive shareholdings tend to incentivize earnings manipulation. The research highlights the importance of governance reforms in enhancing financial reporting quality and reducing earnings management practices.
- Author
- Anuradha Saikia
- Language
- EN