Surplus Free Cash Flow, Earnings Management and Audit Committee

By R. Bukit, Takiah Mohd Iskandar. 2009

139 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ccf6e3f021d726c26acc8f4c642b5f8cb3065515

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

1. Aziatul Waznah Ghazali
2. Nur Aima Shafie
3. Ester Gras-Gil
4. M. P. Manzano
5. Anil Kumar Sharma
6. Joaquín Hernández Fernández
7. Nidhi Bansal
8. Z. Sanusi

Citations in the corpus

• Audit Committee, Corporate Governance and Firm Performance: Empirical Evidence from India (2016, background): “Bukit and Iskandar (2009) suggested that earnings management was toned-down by independent audit committees.”
• Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, background): “There exists extensive literature relating disretional accruals and free cash flow (Chung et al., 2005; echow and Ge, 2006; Bukit and Iskandar, 2009).”
• Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, background): “Meanwhile, a negative relationship between free cash flow and earnings management signal that managers will employ earnings management when the flow of the ca sh is low for the sake of the company’s survival and going concern (Bukit & Iskandar, 2009).”