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Analysis Of Corporate Governance Mechanism and Earnings Management: Short Term and Long Term Accrual Models
Earnings management existed because it was impacted from accrual. Agency theory provides a view that earnings management issues can be minimized through monitoring mechanisms to align interests and differences between ...
Corporate Governance Mechanism and Earning Management With Integrated Model
Previous studies examining earnings management from accruals perspective even though this model can`t describe the earning management practices completely. It ignored the relationship between accrual and cash transaction. ...