Conceptual framework for earnings management and corporate governance research

DOI: 10.5176/2251-1997_AF-61

Authors: Maryam Safari, Soheila Mirshekary and VictoriaWise

Abstract:

This study investigates the theoretical framework for earnings management and corporate governance research along with a focused review of relevant previous research that has investigated the effects of a variety of corporate governance factors and earnings management. Research background has been categorised using Australian corporate governance principles and recommendations issued in August 2007.

Keywords: Earnings management, corporate governance

LinkOut:    Deakin University, AU