Essays about: "relationship between the good corporate governance and earnings management"

Found 1 essay containing the words relationship between the good corporate governance and earnings management.

  1. 1. Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime

    University essay from Handelshögskolan vid Umeå universitet

    Author : Huyen Cao Thi Thanh; Tina Cheung; [2010]
    Keywords : corporate governance; internal control; internal control report; effectiveness statement; discretionary accruals; earnings management; ICRS; principle-based; rule-based; accounting scandal; Sweden;

    Abstract : Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. READ MORE