Role of corporate governance in constraining earnings management practices: a study of select Indian and Chinese firms
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Date
2021-10
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Publisher
Emerald
Abstract
The purpose of this paper is to investigate the effect of corporate governance on both accrual-based and real earnings management practices in select firms of the two world's largest economies, i.e. India and China.
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Keywords
Economics, Corporate Governance, Audit Qality, Earnings Management, Emerging Economies, Initial Public Offering (IPO)