Corporate governance and earnings management: the role of board of directors and audit committee in financially distressed firms / Emita W. Astami and Rusmin Rusmin

• Main Authors: Astami, Emita W, Rusmin, Rusmin
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Sarawak 2018
• Subjects: BF Psychology; Motivation; Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/33769/1/33769.pdf; https://ir.uitm.edu.my/id/eprint/33769/; http://www.ijsmssarawak.com/

This study investigates the association between corporate governance and earnings management practices of Australian’s financially distressed firms. Based on a sample of 164 firm-year incorporating non-financial firms experiencing financial distress, the cross-sectional modified Jones (1991) model i...