Corporate Governance And Earnings Management: A Review
  • Author(s): DHU Hemathilake ; HBP Chathurangani
  • Paper ID: 1701307
  • Page: 212-214
  • Published Date: 04-07-2019
  • Published In: Iconic Research And Engineering Journals
  • Publisher: IRE Journals
  • e-ISSN: 2456-8880
  • Volume/Issue: Volume 2 Issue 12 June-2019
Abstract

Recent research on corporate governance has identified the impact of different corporate governance variables on earrings management. Corporate collapses all over the world during the recent past have increased the interest in corporate governance. Therefore, it is worthwhile to look in to the previous literature relating to corporate governance and earnings management. Most of the studies were conducted using the board characteristics and audit committee characteristics. Almost all prior studies recommended the need of effective corporate governance practices in order to reduce earnings management and prevent possible corporate collapses.

Citations

IRE Journals:
DHU Hemathilake , HBP Chathurangani "Corporate Governance And Earnings Management: A Review" Iconic Research And Engineering Journals Volume 2 Issue 12 2020 Page 212-214

IEEE:
DHU Hemathilake , HBP Chathurangani "Corporate Governance And Earnings Management: A Review" Iconic Research And Engineering Journals, 2(12)