The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies.
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 e...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
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| Online Access: | https://eprints.nottingham.ac.uk/61974/ |
| _version_ | 1848799923024166912 |
|---|---|
| author | Luo, Fan |
| author_facet | Luo, Fan |
| author_sort | Luo, Fan |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T20:43:22Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-61974 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:43:22Z |
| publishDate | 2020 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-619742022-12-21T12:39:02Z https://eprints.nottingham.ac.uk/61974/ The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. Luo, Fan 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. 2020 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/61974/1/20207703_BUSI4153_Dissertation.pdf Luo, Fan (2020) The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. [Dissertation (University of Nottingham only)] |
| spellingShingle | Luo, Fan The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. |
| title | The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. |
| title_full | The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. |
| title_fullStr | The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. |
| title_full_unstemmed | The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. |
| title_short | The Effect of Corporate Governance on Earnings Management: Evidence from FTSE350 Companies. |
| title_sort | effect of corporate governance on earnings management: evidence from ftse350 companies. |
| url | https://eprints.nottingham.ac.uk/61974/ |