This cross-sectional study investigates the contribution of Australian listed companies’ compliance levels with Australian Corporate Governance Principles and Recommendations (CGPR) towards explaining the level of discretionary accruals. The findings will be of interest to CG regulators, as they contribute empirical evidence of the CGPR collective and individual role on mitigating earnings management practices.
Field of Research
150303 Corporate Governance and Stakeholder Engagement
Socio Economic Objective
900101 Finance Services
Description of original
xviii, 227 pages : tables, diagrams, come coloured
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