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Compliance with corporate governance principles: Australian evidence

Safari, Maryam, Mirshekary, Soheila and Wise, Victoria 2015, Compliance with corporate governance principles: Australian evidence, Australasian accounting, business and finance journal, vol. 9, no. 4, pp. 3-19, doi: 10.14453/aabfj.v9i4.2.

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Title Compliance with corporate governance principles: Australian evidence
Author(s) Safari, Maryam
Mirshekary, Soheila
Wise, Victoria
Journal name Australasian accounting, business and finance journal
Volume number 9
Issue number 4
Start page 3
End page 19
Total pages 17
Publisher University of Wollongong
Place of publication Wollongong, N.S.W.
Publication date 2015-01-01
ISSN 1834-2000
1834-2019
Keyword(s) Corporate governance
Discretionary Accruals
Earnings Management
Modified Jones Model
Summary © 2015 Australasian Accounting Business and Finance Journal and Authors. This study investigates the association between the level of compliance of Australian listed companies with Australian corporate governance principles, in aggregate, and the level of discretionary accruals using the modified Jones model. It is hypothesised that higher levels of compliance would be associated with lower levels of discretionary accruals. Data from a random sample of 214 Australian listed companies for the years 2009 and 2010 were used to test the hypothesis. The results demonstrate a significant negative relationship indicating that companies with higher levels of compliance engage in lower levels of earnings management via discretionary accruals.
Language eng
DOI 10.14453/aabfj.v9i4.2
Field of Research 1501 Accounting, Auditing And Accountability
1502 Banking, Finance And Investment
150103 Financial Accounting
Socio Economic Objective 900101 Finance Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2015, University of Wollongong
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30080493

Document type: Journal Article
Collections: Open Access Collection
Department of Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.