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Internal governance structures and earnings management

✍ Scribed by Ryan Davidson; Jenny Goodwin-Stewart; Pamela Kent


Book ID
110936462
Publisher
John Wiley and Sons
Year
2005
Tongue
English
Weight
157 KB
Volume
45
Category
Article
ISSN
0810-5391

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This study examines the association between corporate governance and accruals earnings management using a corporate governance index consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures, overlooking the