Does corporate governance influence the decisions to provide for restructuring and subsequent reversals?
Chua, Shih Guan.
Poh, Alvin E-Shawn.
Date of Issue2004
College of Business (Nanyang Business School)
In this paper, we investigate if corporate governance, as measured by a combination of various internal and external governance mechanisms, is able to mitigate earnings management, as measured by discretionary restructuring provisions and subsequent reversals to meet certain earnings targets.
Final Year Project (FYP)
Nanyang Technological University