Browsing by Subject "Earnings Management"
Now showing items 1-2 of 2
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(Texas A&M University, 2006-10-30)This study examines whether board independence is an effective corporate governance mechanism in reducing earnings management in China, a country with significantly different institutional and legal characteristics from ...
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(2013-06-26)This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors ...