Publikation: Three Essays on Corporate Governance and Earnings Management
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2021
Autor:innen
Younus, Nader
Herausgeber:innen
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Core Facility der Universität Konstanz
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Dissertation
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Zusammenfassung
In this dissertation, three essays on corporate governance and earnings management are presented to address this gap in the literature. The first essay examines how to make corporate governance more effective to restrict earnings management in commercial banks in Kurdistan Iraq as measured by the necessity of existence of strong corporate governance. The second essay suggests that managers are more likely to manipulate if they suspect weak corporate governance mechanisms and that they are also influenced by financial distress such as crises leading to the substitution of real/accruals accounting manipulation approaches in the crisis period. The third essay investigates interaction effect-independent directors and nomination committees as well as their effect on accounting manipulation.
Zusammenfassung in einer weiteren Sprache
Fachgebiet (DDC)
330 Wirtschaft
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Corporate Governance and accounting earnings management
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YOUNUS, Nader, 2021. Three Essays on Corporate Governance and Earnings Management [Dissertation]. Konstanz: University of KonstanzBibTex
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Prüfungsdatum der Dissertation
August 20, 2021
Hochschulschriftenvermerk
Konstanz, Univ., Diss., 2021
