The Influence of Monitoring Mechanisms and Opportunistic Behaviors Toward Earnings Management

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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...

书目详细资料
发表在:	Springer Proceedings in Business and Economics
主要作者:	Idris A.; Mohd Sanusi Z.; Mohd Suffian M.T.
格式:	Conference paper
语言:	English
出版:	Springer Science and Business Media B.V. 2015
在线阅读:	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

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