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...
| 出版年: | Springer Proceedings in Business and Economics |
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| 第一著者: | |
| フォーマット: | Conference paper |
| 言語: | English |
| 出版事項: |
Springer Science and Business Media B.V.
2015
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| オンライン･アクセス: | 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 |