The Influence of Monitoring Mechanisms and Opportunistic Behaviors Toward Earnings Management
Corporate collapse which resulted from financial scandals keeps increasing in numbers. This study examines the influence of monitoring mechanisms and opportunistic behaviors toward earnings management (EM). Discretionary accrual is a proxy of EM in this study. Monitoring behaviors are proxied by two...
| Published in: | Springer Proceedings in Business and Economics |
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| Main Author: | |
| Format: | Conference paper |
| Language: | English |
| Published: |
Springer Science and Business Media B.V.
2015
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85125316762&doi=10.1007%2f978-981-287-499-3_13&partnerID=40&md5=69343a17a085af89febd46d019671017 |