Year: 2013
Type: article
Abstract: Following the international effort of strengthening corporate governance, this study investigates the impact of Corporate Governance Principles and Recommendation (GCPR 2009) on the credibility of accounting information. By investigating 138 companies listed on the Australian Stock Exchange (ASX), this study demonstrates that the independence and activities of the board and sub-committees are negatively associated with earnings management represented by the discretionary accruals. The results of this study provide useful guidelines to policy makers, practitioners and academics
DOI: 10.22495/cbv9i1art1
Authors: Jinghui Liu, Kate Harris, Noraini Omar
Institutions: The University of Adelaide, Southern Cross University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W2559941994