The effects of firm's risk, independent directors and audit committees on income increasing and income decreasing earnings management
This study examines the association between board characteristics, ethnicity and the level of risks and its effect on discretionary accruals as a proxy of earnings management. The sample of the study comprises of 298 randomly sampled firms over the year 2004 to 2009. The 6 year period of the study c...
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| Main Authors: | , , |
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| Format: | Research Reports |
| Language: | en |
| Published: |
2011
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/120697/1/120697.PDF https://ir.uitm.edu.my/id/eprint/120697/ |
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