Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese Listed Companies

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Corporate Governance and Earnings Management: A Meta‐Analysis (2009, background): “Whereas in the samples of Yang and Krishnan (2005) for US and Bugshan (2005) for Australia there are 82 per cent of independent directors in the audit committee, in García-Osma and Gill de Albornoz (2007) for Spain the mean is 56 per cent.”
Ownership Structure and Earnings Management: Evidence from Portugal (2012, background): “Chen et al. (2007), Dechow et al. (1995), DeFond & Jiambalvo (1994), Peasnell, Pope & Young (2000) and Yang et al. (2008) find that operating cash flows are negatively associated with discretionary accruals, suggesting that firms with strong operating cash flows are less likely to use discretionary…”
Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, result): “This is consistent with previous studies on earnings management which point out that the study of the quality of results does not impose any direction or sign on the expectations of EM (Wartfield et al. 1995; Gabrielsen et al. 2002; Wang 2006; Chen et al. 2007; Barth et al. 2008).”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, background): “A majority of CG-EM studies show that CG plays an important role in constraining EM by monitoring managers’ opportunistic behavior (Chen, Elder, and Hsieh 2007; Kanagaretnam, Lobo, and Whalen 2007; Lin and Hwang 2010).”