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Analysis Of Corporate Governance Mechanism and Earnings Management: Short Term and Long Term Accrual Models
(2013-10-09)
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
(2013-10-09)
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. ...