search query: @indexterm corporate governance / total: 739
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| Author: | Huang, P. (et al.) |
| Title: | Ethical management, corporate governance and abnormal accruals |
| Journal: | Journal of Business Ethics
2008 : DEC II, VOL 83:3, p. 469-487 |
| Index terms: | corporate governance earnings ethics management |
| Language: | eng |
| Abstract: | This article argues that prior research on the reduction of abnormal accruals has been distorted, as the studies have been conducted at a time when management had discretion over accounting accruals and significant influence on the choice of board members. The authors suggest that ethical management practices may have been a variable in the studies, causing causal inference problems. According to the arguments of the article, managers not participating in abusive earnings management tried to signal the market about the quality of the financial information of the firm by the choice of board membership. Corporate governance in firms during 1994-1996 is studied to support the claims. |
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