State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure

被引：3

作者：

Daniel, Shirley J. ^{[1
]}

Cieslewicz, Joshua K. ^{[1
]}

Pearson, Thomas C. ^{[1
]}

机构：

[1] Univ Hawaii Manoa, Shidler Coll Business, Honolulu, HI 96822 USA

来源：

ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | 2011年 / 18卷 / 02期

关键词：

Corporate governance; state regulation; earnings management; disclosure; globalization; STOCK; TOP;

D O I：

10.1080/16081625.2011.9720877

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We provide a theoretical basis for the relationship between the institutional environment, corporate governance practices, disclosure, and earnings management at the nation level. We then provide empirical evidence of these relationships.

引用

页码：105 / 124

页数：20

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