The moderating effect of corporate governance on conditional conservatism and earnings management

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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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Bibliographic Details
Main Author:	Chan, Bi Xuan
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2022
Subjects:	corporate governance conservatism earnings management
Online Access:	https://eprints.nottingham.ac.uk/66610/

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