Comparative research on earnings management, corporate governance, and economic value / Elisabete S. Vieira, Mara Madaleno, Graça Azevedo.

Format:

Book

Author/Creator:

Vieira, Elisabete S., author.

Madaleno, Mara, 1981- author.

Azevedo, Graça Maria do Carmo, author.

Series:

Advances in finance, accounting, and economics (AFAE) book series.

Advances in Finance, Accounting, and Economics (AFAE) Book Series

Language:

English

Subjects (All):

Earnings management.

Corporate governance.

Accounting.

Physical Description:

1 online resource (454 pages).

Edition:

1st ed.

Place of Publication:

Hershey, Pennsylvania : IGI Global, [2021]

Summary:

New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Contents:

Title Page

Copyright Page

Book Series

Editorial Advisory Board

Table of Contents

Detailed Table of Contents

Preface

Acknowledgment

Chapter 1: Research on Earnings Management

Chapter 2: Institutional Investors' Representativeness and Earnings Management

Chapter 3: Owner Managers, Family Business, and Earnings Management Preceding Management Buyouts

Chapter 4: Earnings Management and Stock Liquidity

Chapter 5: Free Cash Flow and Earnings Management

Chapter 6: Bi-Level Programming for Earning Management in Imprecise and Random Environments

Chapter 7: Research on Corporate Governance

Chapter 8: Corporate Governance in Portugal

Chapter 9: The Social Responsibility of the Firm

Chapter 10: How Different Corporate Governance and Corporate Social Responsibility Impact Earnings Management

Chapter 11: Corporate Governance and Company Performance

Chapter 12: Corporate Governance Mechanisms and Firm Performance in a Young Stock Exchange

Chapter 13: Investigating the Relationship of Corporate Cash Holdings, Corporate Governance, and Firm Performance in Malaysia

Chapter 14: Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey

Chapter 15: Why Malaysian Companies Are Involved in Related Party Transactions (RPT) in the Context of Corporate Governance (CG)

Chapter 16: Analysis of Investment Decision Making in Private Hospitals

Chapter 17: Executive Women and Firm Economic Value

Compilation of References

About the Contributors

Index.

Notes:

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

1-7998-7598-9

OCLC:

1221014805