Ethical Management, Corporate Governance, and Abnormal Accruals

Recent research has linked the reduction of abnormal accruals to corporate governance metrics. The results of these studies, however, are based on samples taken from periods prior to promulgated board independence requirements. In other words, during this time period, management not only had discret...

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Bibliographic Details
Authors: Huang, Pinghsun (Author) ; Louwers, Timothy J. (Author) ; Moffitt, Jacquelyn Sue (Author) ; Zhang, Yan (Author)
Format: Electronic Article
Language:English
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Published: Springer 2008
In: Journal of business ethics
Year: 2008, Volume: 83, Issue: 3, Pages: 469-487
Further subjects:B earnings smoothing
B accrual management
B Ethical Management
B Corporate governance
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