Three Essays on Corporate Governance and Earnings Management

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YOUNUS, Nader, 2021. Three Essays on Corporate Governance and Earnings Management [Dissertation]. Konstanz: University of Konstanz

@phdthesis{Younus2021Three-55426, title={Three Essays on Corporate Governance and Earnings Management}, year={2021}, author={Younus, Nader}, address={Konstanz}, school={Universität Konstanz} }

<rdf:RDF xmlns:dcterms="" xmlns:dc="" xmlns:rdf="" xmlns:bibo="" xmlns:dspace="" xmlns:foaf="" xmlns:void="" xmlns:xsd="" > <rdf:Description rdf:about=""> <dcterms:hasPart rdf:resource=""/> <dc:contributor>Younus, Nader</dc:contributor> <dc:rights>terms-of-use</dc:rights> <dc:language>eng</dc:language> <void:sparqlEndpoint rdf:resource="http://localhost/fuseki/dspace/sparql"/> <foaf:homepage rdf:resource="http://localhost:8080/jspui"/> <dcterms:title>Three Essays on Corporate Governance and Earnings Management</dcterms:title> <dspace:hasBitstream rdf:resource=""/> <dc:date rdf:datatype="">2021-11-03T08:11:44Z</dc:date> <dcterms:rights rdf:resource=""/> <dcterms:isPartOf rdf:resource=""/> <bibo:uri rdf:resource=""/> <dspace:isPartOfCollection rdf:resource=""/> <dc:creator>Younus, Nader</dc:creator> <dcterms:issued>2021</dcterms:issued> <dcterms:abstract xml:lang="eng">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.</dcterms:abstract> <dcterms:available rdf:datatype="">2021-11-03T08:11:44Z</dcterms:available> </rdf:Description> </rdf:RDF>

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