|
Based on your IP address, your paper is being delivered by:
|
 |
 |
 |
 |
 |
New York, USA
Processing request.
|
Illinois, USA
Processing request.
|
Brussels, Belgium
Processing request.
|
Seoul, Korea
Processing request.
|
California, USA
Processing request.
|
If you have any problems downloading this paper,
please click on another Download Location above, or
File name: SSRN-id1962205. ; Size: 225K
|
|
Does Corporate Governance affect Earnings Quality: Evidence from an Emerging Market
Nurul Houqe
Victoria University of Wellington - Victoria Business School
Tony Van Zijl
Victoria University of Wellington - Faculty of Commerce and Administration
Keitha L. Dunstan
Bond University - School of Business
A.K.M. Waresul Karim
Saint Mary's College of California - Graduate Business Programs
December 15, 2010
Academy of Taiwan, Business Management Review, 7(3), 48-57
Abstract:
This study examines whether firm governance practices have an effect on accounting earnings quality in Bangladesh. Using a sample of 648 firm-year observations for the period of 2001 - 2006, the result suggests that corporate governance mechanisms provide greater monitoring of financial reporting and these mechanisms positively affect firm earnings quality. This knowledge could be used by the capital market regulator, the Securities and Exchange Commission (SEC), to design mechanisms to constrain managers’ earnings management practices. This, in turn, would contribute towards development of an efficient stock market and thus protect investors’ interests.
Number of Pages in PDF File: 12
Keywords: earnings quality, discretionary accruals, corporate governance
JEL Classification: J3, K2, M4
Accepted Paper Series
Download This Paper
Date posted: December 18, 2010
; Last revised: January 4, 2013
Suggested CitationHouqe, Nurul, Van Zijl, Tony, Dunstan, Keitha L. and Karim, A.K.M. Waresul, Does Corporate Governance affect Earnings Quality: Evidence from an Emerging Market (December 15, 2010). Academy of Taiwan, Business Management Review, 7(3), 48-57. Available at SSRN: http://ssrn.com/abstract=1726134
|
| Feedback to SSRN (Beta) |
|
|
People who downloaded this paper also downloaded:
1.
Earnings Quality, Corporate Governance and Firm Performance
By
R. Madhumathi
and
M. Ranganatham
2.
Is Earnings Quality Associated with Corporate Social Responsibility?
By
Yongtae Kim,
Myung Seok Park, ...
3.
Measuring Earnings Quality: Evidence from New Zealand
By
Nurul Houqe
and
Tahmin Islam
4.
Good Corporate Governance and Earning Management Practices: An Indonesian Cases
By
Werner Murhadi
5.
Managerial Ability and Earnings Quality
By
Peter Demerjian,
Melissa Lewis, ...
6.
Corporate Governance and Earnings Management
By
Sonda Marrakchi Chtourou,
Jean Bédard, ...
7.
Corporate Governance and Earnings Management an Empirical Evidence Form Pakistani Listed Companies
By
Syed Ali Shah,
Safdar Butt, ...
8.
Corporate Governance and Firm Performance
By
Lawrence Brown
and
Marcus Caylor
9.
Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
By
Antonio Martinez
10.
The Effects of Ownership Structure and Monitoring Mechanisms on Earnings Quality and Cost of Equity
By
Radziah Abdul Latiff
and
Fauziah Taib
|
|
|
|
