How effective are governance mechanisms in controlling earnings management?
Tan, Hwee Hoon.
Yeo, Edwin Eng Yeow.
Date of Issue2003
College of Business (Nanyang Business School)
This study investigates whether a firm’s corporate governance practices have an effect on earnings management. We focus on the board of directors, audit committee and independent auditors. In particular, we examine the relationship between these various governance mechanisms and earnings management as measured by discretionary accruals and specific accruals.
Final Year Project (FYP)
Nanyang Technological University