Corporate governance mechanism constraining Earning Management in Malaysian listed companies
This paper proposes to investigate the postulations of renowned agency theory and Earning Management (EM) in relation to Corporate Governance (CG) mechanism and external audit that CG mechanism and external auditor constrains EM. The paper conceptualized three attributes (board size, audit committee...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Published: |
Institute of Electrical and Electronics Engineers Inc.
2015
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962258690&doi=10.1109%2fISTMET.2015.7359055&partnerID=40&md5=40bceba3afc929adc71c9e4ebdb3a93e http://eprints.utp.edu.my/30730/ |
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