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Corporate governance and earnings management

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dc.contributor.author Findlay, Justin A en_NZ
dc.date.copyright 2006 en_NZ
dc.identifier.citation Findlay, J. A. (2006). Corporate governance and earnings management (Dissertation, Bachelor of Commerce with Honours). Retrieved from http://hdl.handle.net/10523/1228 en
dc.identifier.uri http://hdl.handle.net/10523/1228
dc.description.abstract This research investigates the role of corporate governance in constraining the magnitude of earnings manipulations. Prior research has indicated that there are a number of factors that contribute to the overall effectiveness of corporate governance in an organisation. Using data collected from New Zealand listed companies, this study analyses the effect that the independence of the board directors and independence of audit committees plays in constraining the amount of earnings management. The results from this research show that independent board of directors are more effective at monitoring the discretionary choices of management. The results from this research add to the prior literature on earnings management and corporate governance. en_NZ
dc.subject.lcsh HF5601 Accounting en_NZ
dc.title Corporate governance and earnings management en_NZ
dc.type Dissertation en_NZ
dc.description.version Unpublished en_NZ
otago.date.accession 2008-02-19 en_NZ
otago.school Accountancy and Business Law en_NZ
thesis.degree.discipline Accountancy and Business Law en_NZ
thesis.degree.name Bachelor of Commerce with Honours
thesis.degree.grantor University of Otago en_NZ
thesis.degree.level Honours Dissertations en_NZ
otago.interloan yes en_NZ
otago.openaccess Abstract Only
dc.identifier.eprints 759 en_NZ
otago.school.eprints Accountancy & Business Law en_NZ
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