The moderating effect of corporate governance on conditional conservatism and earnings management
Analytical literature presents ambiguous views on how conditional conservatism impacts earnings management. Despite being widely cited that conservatism limits accruals-based earnings management, this assumption is not well supported by empirical evidence. Also, no other study on this topic has been...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2022
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| Online Access: | https://eprints.nottingham.ac.uk/66610/ |