The Role of corporate governance in preventing misstated financial statement

The purpose of our study is to empirically investigate the relation between certain corporate governance mechanisms and the likelihood of a compnay having accounting problem, as evidenced by a misstatement of its earnings. We use public listed firms in JSE as our sample, with total samples of 160 firms-years. Our study finds that proportion of independent board, proportion of institutional owne…

Corporate governance, information asymmetry, and earnings management

The purpose of this study is to investigate the relationship between corporate governance, information asymmetry, and earnings management. Prior research indicates that information asymmetry negatively correlated with earnings management (Richardson, 2001). As predicted, this study also found negative correlation between bid-ask spread, as a proxy of information asymmetry, and discretionary acc…

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Edisi

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ISBN/ISSN

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Deskripsi Fisik

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Judul Seri

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No. Panggil

MA 0146

Dampak penilaian prestasi Badan Usaha Milik Negara terhadap peranan dan peril…

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Hubungan antara manajemen laba dengan tingkat pengungkapan laporan keuangan d…

Ada tabel & lamp : 16 p.

Teori akuntansi keuangan

.Lecture notes