Value Relevance (VR), Earnings Management and Corporate Governance System
نویسندگان
چکیده
منابع مشابه
Value relevance, earnings management and corporate governance in China
Article history: Received 17 July 2014 Received in revised form 18 March 2015 Accepted 2 April 2015 Available online 9 April 2015 This study investigates whether earnings management reduces the level of value relevance and whether good corporate governance restrains earnings management. Using hand-collected data comprising 1012 firm-year observations from all companies listed on the Shanghai SS...
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ژورنال
عنوان ژورنال: International Journal of Accounting and Financial Reporting
سال: 2016
ISSN: 2162-3082
DOI: 10.5296/ijafr.v6i2.10410