Earnings Management and Corporate Governance in Asia's Emerging Markets

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Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence (2010, unknown): “While several studies examine the influence of corporate governance on financial reporting in the US, Europe and Asia (e.g., Osma and Noguer, 2007; Shen and Chih, 2007; Kuang, 2008; Peasnell et al., 2005; Park and Shin, 2004; and Klein, 2002), they primarily use data from the 1980s and 1990s, when t”
Corporate Governance and Earnings Management: Jordanian Evidence (2011, background): “In the same manner, Shen and Chih (2007) found that effective corporate governance mechanism tend to conduct less earnings management.”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “According to Shen and Chih (2007), earnings management is the alteration of a firms' reported economic information and performance to either mislead stakeholders in order to reduce outsider interference or protect insider private control benefits.”
Women directors, family ownership and earnings management in Malaysia (2016, background): “In addition, large firms are more likely to overstate earnings because their activities are complex and users may have difficulty detecting earnings overstatements (Ishak et al., 2011; Lobo and Zhou, 2006; Shen and Chih, 2007).”