The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies.

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Luo, Fan (2020) The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. [Dissertation (University of Nottingham only)]

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Abstract

This paper applies panel data analysis to investigate the association between corporate governance and earnings management. I examine corporate governance along 2 dimensions: internal power balance and board monitor mechanisms. The results suggest that restricting CEO power does not help constrain earnings management, but introducing independent directors and NEDs can constrain both real earnings management as well as accrual manipulation. This paper not only contributes to the findings that high level corporate governance standards can constrain earnings management, but also comes up with new perspectives of corporate governance research.

Item Type: Dissertation (University of Nottingham only)
Depositing User: LUO, Fan
Date Deposited: 21 Dec 2022 12:39
Last Modified: 21 Dec 2022 12:39
URI: https://eprints.nottingham.ac.uk/id/eprint/61974

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