The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies

This study examines the impact of corporate governance mechanisms and accruals flexibility on interaction between earnings management (AEM) real (REM) using a large sample Indian firms for period 2007–2015. The results show significant board effectiveness, audit committee high auditor’s quality level AEM, also we find relations REM suggesting that managers may switch from AEM to when they constraints AEM. Additional analysis with relatively strong incentives confirms trade-off REM. Our findings are robust alternative measure management.