CÁC ĐẶC ĐIỂM BÊN TRONG CÔNG TY TÁC ĐỘNG ĐẾN CHẤT LƯỢNG THÔNG TIN BÁO CÁO TÀI CHÍNH: BẰNG CHỨNG THỰC NGHIỆM TẠI VIỆT NAM
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu này nhằm đánh giá tác động của các đặc điểm bên trong công ty đến chất lượng thông tin báo cáo tài chính của các công ty niêm yết tại Việt Nam. Nghiên cứu sử dụng mô hình Dechow và cộng sự (1995) đo lường dồn tích bất thường đại diện chất lượng thông tin báo cáo tài chính. Kết quả hồi quy đa biến cho thấy có 6 biến đại diện đặc điểm bên trong công ty có tác động ngược chiều với dồn tích bất thường là BDIND, BDSIZE, BDEXP, OWNER, LEV, CFO và biến SIZE có mối tương quan cùng chiều với chất lượng báo cáo tài chính. Đồng thời kết quả nghiên cứu chưa tìm thấy bằng chứng chứng minh mối tương quan giữa BDMEET, CEODUAL, ACEXP, WOMAN. Ngoài ra, thông qua kết quả nghiên cứu, tác giả cũng đề xuất một số hàm ý chính sách nhằm nâng cao chất lượng thông tin báo cáo tài chính tại các công ty niêm yết ở Việt Nam.
Chi tiết bài viết
Từ khóa
Chất lượng thông tin báo cáo tài chính, dồn tích bất thường, đặc điểm bên trong công ty
Tài liệu tham khảo
Tiếng Việt
Nguyễn Thị Phương Hồng, (2016). Các nhân tố ảnh hưởng đến chất lượng báo cáo tài chính của công ty niêm yết trên thị trường chứng khoán- bằng chứng thực nghiệm tại Việt Nam. Luận án tiến sĩ kinh tế, trường đại học Kinh tế TPHCM.
Ngô Nhật Phương Diễm, (2019). Nhân tố tổng hợp đại diện quản trị công ty tác động đến hành vi quản trị lợi nhuận của các công ty niêm yết sản xuất ở Việt Nam. Luận án tiến sĩ kinh tế, trường Đại học Kinh tế TPHCM.
Nguyễn Trọng Nguyên, ((2015). Tác động của QTCT đến chất lượng thông tin BCTC tại các công ty niêm yết ở Việt Nam. Luận án tiến sĩ kinh tế, Trường Đại học Kinh tế TPHCM.
Phạm Thị Bích Vân, (2012). Nghiên cứu mô hình nhận diện hành vi điều chỉnh lợi nhuận của các doanh nghiệp niêm yết trên sàn chứng khoán TPHCM. Tạp chí phát triển kinh tế, số 258, trang 35 -42.
Tiếng Anh
Abbott, J.L, Parker.s, Peters, F.G., (2004). Audit committee, Characteristics and restatement. A journal of Practice & Theory, Vol. 23, No. 1, p. 69 – 87.
Abbott, L., Susan, P., Peters, F.G and Kanna, R., (2003). An empirical investigation of audit fees, non –audit fees and audit committees. Comtemporary Accounting Research, Vol. 20, p. 215 -234.
Agrawal, A., & Chadha, S., (2005). Corporate governance and accounting scandals. Journal of Law and Economics, 48(2), p. 371 -406.
Akbari, M.A., (2013). Impact of firm size and capital structure on Earnings management: Evidence from Iran. World of Sciences Journal. Vol. 1, No 17, p. 59 -71.
Akerlof, G.A., (1970). The Market for “Lemons”: Quality Uncertainty and the Market Mechanism. The Quarterly Journal of Economics, vol. 84, No.3.
Ali, U., Noor, M. A, Khurshid, M. K, and Mahmood, A., (2015). Impact of Firm size on Earnings management: A study of textile sector of Pakistan. European Journal of Bussiness and Management, Vol. 7, no. 28, p. 47 -56.
Alves (2012). Ownership structure and earnings management evidence from Portugal. Australian Accounting, Business and Finance Journal, Vol. 6, No 1, p. 57 -74.
Ayemere, Ibadin L., and Afensimi Elijah., (2015). Audit Committee Attributes and Earnings Management:
Evidence from Nigeria. International Journal of Business and Social Research, 05 (04): 14-23.
Bartov.E, Bodnar, G.M. and Kaul, A., (1996). Exchange rate variability and the riskiness of US. Multinational firms: evidence from the breakdown of the Bretton Woods system. Journal of Financial economics, 42(2016), p.105 -132.
Bassiouny, S. W., (2016). The Impact of Firm Characteristics on Earnings Management: An Empirical Study on the Listed Firms in Egypt.The Business and Management Review. 7 (2): 91–101.
Bathula, H., (2008). Board Characteristics and Firm Performance: Evidence from New Zealand, PhD unpublished thesis, Auckland University of Technology.
Beasley, Mark S., (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, Vol. 71, p.443 -465.
Bédard, J.,Chtourou, S.M, and Courteau, L., (2004). The effect of Audit Committee expertise, Independence and Activity on Agressive Earnings Management. Auditing: Journal of Pratice & Theory, vol. 23, p. 55 -79.
Biddle, G. C., and Hilary, G., (2006). Accounting quality and firm – level capital investment. The accounting review, 81(5), pp. 963 -982
Bowen, R. M.; Rajgopal, S. and Venkatuchalam, M., (2008). Accounting Discretion, Corporate Governance and Firm Performance. Contemporary Accounting Research, Vol 25, No 2, p. 351 – 405.
Carcello, J.V., Hermanson, D.R., Neal, T.L., and Riley, R.A., (2002). Board characteristics and Audit free. Contemporary Accounting Research, 19(3), 365 -384
Carcello, J.V., Klein, A., and Neal, T.L., (2006). Audit committee Financial expertise competing Corporate governance Mechanisms, and earnings management. Available at SSRN: https://ssrn.com/ abstract=887512 or http://dx.doi.org/10.2139/ssrn.887512
Chaganti, R.S., Mahajan, V. and Sharma, S., (1985). Corporate board size, composition and corporate failures in relating industry. Journal of management Studies, 22(4): 400 – 417.
Chen, G., Firth, M., Gao, D.N., and Rui, O.M., (2006). Ownership structure, Corporate governance and Fraud: Evidence from China. Journal of corporate Finance, 12(3), 424 – 448.
Chen, X., Cheng, Q., Wang, X., (2010). Does increased board independence reduce earnings management? Evidence from recent regulatory reform. Working Paper, University of Wisconsin- Madison, Chinese University of Hong Kong.
Chtourou, S.M; Bédard, J. and Courteau, L., (2001). Corporate Governance and Earnings Management. http:/SSRN.com/abstract = 275053.
Collin S. Y., Tagesson T., Andersson A., Cato J., and Hansson K., (2009). Explainning the choice of accounting standard in municipal corporations: Reconciling Positive accounting theory and institutional theory as competitive or concurrent theories. Critical Perspectives on Accounting, Vol 20, p.141 -17.
Daghsni, 0., Zouhayer, M., and Mbarek, K.B.H., (2016). Earnings management and Board characteristics: evidence from French listed Firms. Accounting and Financial management Journal, Vol. 1, Issue 2, 92 -100. (Doi: 10.1234.67/afmj 1009).
Davidson, R., Goodwin – Stewart, J., & Kent, P., (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), p. 241 – 267.
Dechow, P. M., Sloan, R. and Sweeney, A.P., (1995). Detecting earnings management. The Accounting Review. Vol.70, p.193-225.
Dechow, P.M., R. G.Sloan, R.G., and Sweeney, A.P., (1996). Causes and Consequences of Earnings Management Manipulation: An Analysis of firm Subject to Enforcement Action by SEC. Comtemporary Accounting Research (13), Spring 1-36.
Dhaliwal, D., Naiker, V. and Navissi, F., (2010). The association between accruals quality and the characteristics of Accounting experts and Mix of Expertise on Audit committees. Contemporary Accounting Research, Vol.27, no.3, p. 787 – 827.
Dichev I.D., and Skinner, D.J., (2002). Large –sample evidence on the Debt Covenant Hypothesis. Journal of Accounting Research, Vol. 40, N0. 4, p. 1091 – 1123.
Ebrahim (2007). Earnings management and board activity: an additional evidence. w.w.w emerald in sight. com/1475-7702.html
Essa, S., Kabir, R., Nguyen, H.T., (2016). Does Corporate Governance affect Earnings Management? Evidence from VietNam
Gulzar, M.A, & Wang, Z., (2011). Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms. International Journal of Accounting and Finacial Reporting, Vol 1, N.01.
Guo, M., and Ma, S., (2015). Ownership Characteristics and Earnings Management in China. The Chinese Economy, 48 (5): 372-95.
Iskandar, A.A.T.M., (2006). Earnings Management in Malaysia: A study on effects of Accounting choices.
Malaysian Accounting review, Vol 5, No.1, p 185-187.
Jelinek, K., (2007). The Effect of Leverage Increases on Earnings Management. Journal of Business & Economic Studies, 13(2), p.24-46.
Jensen, M.C., (1986). Agency Costs of Free Cash Flow, Corporate Finance and Takeovers. American Economics Review, 76(2), p.323-329.
John, K., Senbet, L.W., (1998). Corporate governance and board effectivenes. Journal of Banking & Finance” 22(4), 371 -403.
Johnson, J.L; Daily, C. M., and Ellstrand, A. E., (1996). Boards of Directors: A Review and Research Agenda. Journal of Management, vol.22, no 3, p 409 - 438.
Jones, J. J., (1991). Earnings management during import relief investigation. Journal of Accounting Research, Vol.29, p.193-228.
Kao, L., and Chen, A., (2004). The Effects of Board Characteristics on Earnings Management. Corporate Ownership & Control. Australasian Accounting, Business and Finance Journal, Vol. 1. No.3. Pp: 96-107.
Kaplan R.S. and Atkinson A., (1998). Advanced management accounting 3rd Edition, Prentice Hall, Upper Saddle River, NewJersey.
Klein, A., (2002). Audit Committee, Board of Director Characteristics, and Earnings Management. Law & Economics reserch paper series working paper, No 06-42.
Kothari, S.P., Leone, A.J., and Wasley, C.E., (2005). Performance-Matched Discretionary Accruals. Journal of Accounting and Economics. 39: 163-197.
Krishnan, G.V, & Visvanathan, G., (2008). Does the SOX Definition of an Accounting Expert Matter? The association between Audit committee Directors’ Accounting Expertise and Accounting Conservatism. Contemporary Accounting Research, 25(3), p. 827- 858.
Lee, C-W.J., Li, L.Y., and Yue, H., (2005). Performance, Growth and earnings management, Article in Review of Accounting studies, 11(2-3), Doi: 10.2139/ssrn.871144.
Lin, T.P., (2011). Corporate governance mechanisms and earnings management in transitional countries – evidence from Chinese listed firms. PhD Thesis, Queensland University of Technology.
Mackenzie, C.A., Garavan, T. N, and Carbery, R., (2012). Through the looking glass: Challenges for human resource development (HRI) post the global financial crisis business asusual? Human Resource Development International, (3), pp. 353 – 364.
Moradi, M.; Salehi, M.; Bighi, S.J.H. and Najari, M., (2012), A Study of Relationship between Board Characteristics and Earning Management: Iranian Scenario, Universal Journal of Management and Social Sciences, Vol.2, No.3.
Naz,I; Bhatti, K., Ghafoor, A., Khao, H.H., (2011). Impact of firm size and capital structure on Earnings Management, evidence from Pakistan. International Journal of contemporary Business studies, Vol. 2, N 12, p 22 -31
Nichols, D.C. and Wahlen, J.M., (2004). How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Returns. Accounting Horizons, vol.18, p.263-286.
Niu, F.F., (2006). Corporate governance and the quality of accounting earnings: A Canadian perspective.
International Journal of Managerial Finance, 2(4), 302 – 327.
Nugroho. B.Y and Eko.U., (2011) Board characteritics and Earnings Management. Journal of Administrative Science & Organization, January 2011, pp 1-10.
Osma, B.G., (2008). Board Independence and real Earnings Management: The case of R &D Expenditure. Corporate governance: An international Review, vol.3, p. 231 - 260.
Peasnell, K.V, Pope, P.F, and Young, S., (2005). Board monitoring and Earnings Management: Do outside Directors Influence Abnormal Accruals? Journal of Business Finance and Accounting, Vol.32, p.1131– 1346.
Persons, O.S., (2006). Corporate governance and Non – Financial Reporting Fraud. The journal of Business and economic studies, Spring 2006, 12;1 Proquest central, P. 27.
Ronen, J &Yaari., (2008). Earnings management: Emerging insights in theory. Practice and research. (vol.3) NewYork: springer.
Schipper, K. and Vincent, L., (2003). Earnings Quality. Accounting Horizons, 17, p.97-110.
Shleifer, A. and Vishny, R.W., (1997). A survey of corporate governance. The Journal of fnance, 52 (2), p.737 -783.
Sirat, H., (2012). Corporate governance practices, Share ownership Structure and size on earnings management. Jounal of economics, Business and Accountancy Ventura Accreditation, Vol 15, No.1, pp. 145 -156.
Siregar, S.V., and Utama, S., (2008). Type of earnings management and the effect of ownership structure, firm size and corporate governance practices: Evidence from Indonesia. The international Journal of Accounting, vol 43, 1-27.
Soliman, M. M, and Ragab, A. A., (2013). Board of Director’s Attributes and Earning Management: Evidencefrom Egypt. International Business and Social Sciences Research, Conference 3 – 4 January, 2013.
Soliman, M. M, and Ragab, A. A., (2014). Audit committee effectiveness, audit quality and Earning Management An Empirical Study of the Listed Companies in Egypt. Research Journal of Finance and Accounting, Vol 5, No 2.
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Srinidhi, B., Ferdinand, A. G., and Anthony, C. N., (2011). Does board gender diversity improve the informatveness of stock prices? Journal of Accounting and Economic, 51(3), pp 314 -338.
Swastika, D. L. T., (2013). Corporate Governance, Firm Size, and Earning Management: Evidence in Indonesia Stock Exchange. Journal of Business and Management, Vol. 10, P. 77-82.
Wang, L., and Yung, K., (2011). Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China. Journal of Business Finance & Accounting, 38 (7-8): 794–812.
Xie, B., Davidson, W. and Dadalt, P., (2003). Earnings Management and Corporate governance: The role of the Board and the Audit Committee. Journal of Corporate Finance, vol.9, p. 295 - 316.
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Nguyễn Thị Phương Hồng, (2016). Các nhân tố ảnh hưởng đến chất lượng báo cáo tài chính của công ty niêm yết trên thị trường chứng khoán- bằng chứng thực nghiệm tại Việt Nam. Luận án tiến sĩ kinh tế, trường đại học Kinh tế TPHCM.
Ngô Nhật Phương Diễm, (2019). Nhân tố tổng hợp đại diện quản trị công ty tác động đến hành vi quản trị lợi nhuận của các công ty niêm yết sản xuất ở Việt Nam. Luận án tiến sĩ kinh tế, trường Đại học Kinh tế TPHCM.
Nguyễn Trọng Nguyên, ((2015). Tác động của QTCT đến chất lượng thông tin BCTC tại các công ty niêm yết ở Việt Nam. Luận án tiến sĩ kinh tế, Trường Đại học Kinh tế TPHCM.
Phạm Thị Bích Vân, (2012). Nghiên cứu mô hình nhận diện hành vi điều chỉnh lợi nhuận của các doanh nghiệp niêm yết trên sàn chứng khoán TPHCM. Tạp chí phát triển kinh tế, số 258, trang 35 -42.
Tiếng Anh
Abbott, J.L, Parker.s, Peters, F.G., (2004). Audit committee, Characteristics and restatement. A journal of Practice & Theory, Vol. 23, No. 1, p. 69 – 87.
Abbott, L., Susan, P., Peters, F.G and Kanna, R., (2003). An empirical investigation of audit fees, non –audit fees and audit committees. Comtemporary Accounting Research, Vol. 20, p. 215 -234.
Agrawal, A., & Chadha, S., (2005). Corporate governance and accounting scandals. Journal of Law and Economics, 48(2), p. 371 -406.
Akbari, M.A., (2013). Impact of firm size and capital structure on Earnings management: Evidence from Iran. World of Sciences Journal. Vol. 1, No 17, p. 59 -71.
Akerlof, G.A., (1970). The Market for “Lemons”: Quality Uncertainty and the Market Mechanism. The Quarterly Journal of Economics, vol. 84, No.3.
Ali, U., Noor, M. A, Khurshid, M. K, and Mahmood, A., (2015). Impact of Firm size on Earnings management: A study of textile sector of Pakistan. European Journal of Bussiness and Management, Vol. 7, no. 28, p. 47 -56.
Alves (2012). Ownership structure and earnings management evidence from Portugal. Australian Accounting, Business and Finance Journal, Vol. 6, No 1, p. 57 -74.
Ayemere, Ibadin L., and Afensimi Elijah., (2015). Audit Committee Attributes and Earnings Management:
Evidence from Nigeria. International Journal of Business and Social Research, 05 (04): 14-23.
Bartov.E, Bodnar, G.M. and Kaul, A., (1996). Exchange rate variability and the riskiness of US. Multinational firms: evidence from the breakdown of the Bretton Woods system. Journal of Financial economics, 42(2016), p.105 -132.
Bassiouny, S. W., (2016). The Impact of Firm Characteristics on Earnings Management: An Empirical Study on the Listed Firms in Egypt.The Business and Management Review. 7 (2): 91–101.
Bathula, H., (2008). Board Characteristics and Firm Performance: Evidence from New Zealand, PhD unpublished thesis, Auckland University of Technology.
Beasley, Mark S., (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, Vol. 71, p.443 -465.
Bédard, J.,Chtourou, S.M, and Courteau, L., (2004). The effect of Audit Committee expertise, Independence and Activity on Agressive Earnings Management. Auditing: Journal of Pratice & Theory, vol. 23, p. 55 -79.
Biddle, G. C., and Hilary, G., (2006). Accounting quality and firm – level capital investment. The accounting review, 81(5), pp. 963 -982
Bowen, R. M.; Rajgopal, S. and Venkatuchalam, M., (2008). Accounting Discretion, Corporate Governance and Firm Performance. Contemporary Accounting Research, Vol 25, No 2, p. 351 – 405.
Carcello, J.V., Hermanson, D.R., Neal, T.L., and Riley, R.A., (2002). Board characteristics and Audit free. Contemporary Accounting Research, 19(3), 365 -384
Carcello, J.V., Klein, A., and Neal, T.L., (2006). Audit committee Financial expertise competing Corporate governance Mechanisms, and earnings management. Available at SSRN: https://ssrn.com/ abstract=887512 or http://dx.doi.org/10.2139/ssrn.887512
Chaganti, R.S., Mahajan, V. and Sharma, S., (1985). Corporate board size, composition and corporate failures in relating industry. Journal of management Studies, 22(4): 400 – 417.
Chen, G., Firth, M., Gao, D.N., and Rui, O.M., (2006). Ownership structure, Corporate governance and Fraud: Evidence from China. Journal of corporate Finance, 12(3), 424 – 448.
Chen, X., Cheng, Q., Wang, X., (2010). Does increased board independence reduce earnings management? Evidence from recent regulatory reform. Working Paper, University of Wisconsin- Madison, Chinese University of Hong Kong.
Chtourou, S.M; Bédard, J. and Courteau, L., (2001). Corporate Governance and Earnings Management. http:/SSRN.com/abstract = 275053.
Collin S. Y., Tagesson T., Andersson A., Cato J., and Hansson K., (2009). Explainning the choice of accounting standard in municipal corporations: Reconciling Positive accounting theory and institutional theory as competitive or concurrent theories. Critical Perspectives on Accounting, Vol 20, p.141 -17.
Daghsni, 0., Zouhayer, M., and Mbarek, K.B.H., (2016). Earnings management and Board characteristics: evidence from French listed Firms. Accounting and Financial management Journal, Vol. 1, Issue 2, 92 -100. (Doi: 10.1234.67/afmj 1009).
Davidson, R., Goodwin – Stewart, J., & Kent, P., (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), p. 241 – 267.
Dechow, P. M., Sloan, R. and Sweeney, A.P., (1995). Detecting earnings management. The Accounting Review. Vol.70, p.193-225.
Dechow, P.M., R. G.Sloan, R.G., and Sweeney, A.P., (1996). Causes and Consequences of Earnings Management Manipulation: An Analysis of firm Subject to Enforcement Action by SEC. Comtemporary Accounting Research (13), Spring 1-36.
Dhaliwal, D., Naiker, V. and Navissi, F., (2010). The association between accruals quality and the characteristics of Accounting experts and Mix of Expertise on Audit committees. Contemporary Accounting Research, Vol.27, no.3, p. 787 – 827.
Dichev I.D., and Skinner, D.J., (2002). Large –sample evidence on the Debt Covenant Hypothesis. Journal of Accounting Research, Vol. 40, N0. 4, p. 1091 – 1123.
Ebrahim (2007). Earnings management and board activity: an additional evidence. w.w.w emerald in sight. com/1475-7702.html
Essa, S., Kabir, R., Nguyen, H.T., (2016). Does Corporate Governance affect Earnings Management? Evidence from VietNam
Gulzar, M.A, & Wang, Z., (2011). Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms. International Journal of Accounting and Finacial Reporting, Vol 1, N.01.
Guo, M., and Ma, S., (2015). Ownership Characteristics and Earnings Management in China. The Chinese Economy, 48 (5): 372-95.
Iskandar, A.A.T.M., (2006). Earnings Management in Malaysia: A study on effects of Accounting choices.
Malaysian Accounting review, Vol 5, No.1, p 185-187.
Jelinek, K., (2007). The Effect of Leverage Increases on Earnings Management. Journal of Business & Economic Studies, 13(2), p.24-46.
Jensen, M.C., (1986). Agency Costs of Free Cash Flow, Corporate Finance and Takeovers. American Economics Review, 76(2), p.323-329.
John, K., Senbet, L.W., (1998). Corporate governance and board effectivenes. Journal of Banking & Finance” 22(4), 371 -403.
Johnson, J.L; Daily, C. M., and Ellstrand, A. E., (1996). Boards of Directors: A Review and Research Agenda. Journal of Management, vol.22, no 3, p 409 - 438.
Jones, J. J., (1991). Earnings management during import relief investigation. Journal of Accounting Research, Vol.29, p.193-228.
Kao, L., and Chen, A., (2004). The Effects of Board Characteristics on Earnings Management. Corporate Ownership & Control. Australasian Accounting, Business and Finance Journal, Vol. 1. No.3. Pp: 96-107.
Kaplan R.S. and Atkinson A., (1998). Advanced management accounting 3rd Edition, Prentice Hall, Upper Saddle River, NewJersey.
Klein, A., (2002). Audit Committee, Board of Director Characteristics, and Earnings Management. Law & Economics reserch paper series working paper, No 06-42.
Kothari, S.P., Leone, A.J., and Wasley, C.E., (2005). Performance-Matched Discretionary Accruals. Journal of Accounting and Economics. 39: 163-197.
Krishnan, G.V, & Visvanathan, G., (2008). Does the SOX Definition of an Accounting Expert Matter? The association between Audit committee Directors’ Accounting Expertise and Accounting Conservatism. Contemporary Accounting Research, 25(3), p. 827- 858.
Lee, C-W.J., Li, L.Y., and Yue, H., (2005). Performance, Growth and earnings management, Article in Review of Accounting studies, 11(2-3), Doi: 10.2139/ssrn.871144.
Lin, T.P., (2011). Corporate governance mechanisms and earnings management in transitional countries – evidence from Chinese listed firms. PhD Thesis, Queensland University of Technology.
Mackenzie, C.A., Garavan, T. N, and Carbery, R., (2012). Through the looking glass: Challenges for human resource development (HRI) post the global financial crisis business asusual? Human Resource Development International, (3), pp. 353 – 364.
Moradi, M.; Salehi, M.; Bighi, S.J.H. and Najari, M., (2012), A Study of Relationship between Board Characteristics and Earning Management: Iranian Scenario, Universal Journal of Management and Social Sciences, Vol.2, No.3.
Naz,I; Bhatti, K., Ghafoor, A., Khao, H.H., (2011). Impact of firm size and capital structure on Earnings Management, evidence from Pakistan. International Journal of contemporary Business studies, Vol. 2, N 12, p 22 -31
Nichols, D.C. and Wahlen, J.M., (2004). How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Returns. Accounting Horizons, vol.18, p.263-286.
Niu, F.F., (2006). Corporate governance and the quality of accounting earnings: A Canadian perspective.
International Journal of Managerial Finance, 2(4), 302 – 327.
Nugroho. B.Y and Eko.U., (2011) Board characteritics and Earnings Management. Journal of Administrative Science & Organization, January 2011, pp 1-10.
Osma, B.G., (2008). Board Independence and real Earnings Management: The case of R &D Expenditure. Corporate governance: An international Review, vol.3, p. 231 - 260.
Peasnell, K.V, Pope, P.F, and Young, S., (2005). Board monitoring and Earnings Management: Do outside Directors Influence Abnormal Accruals? Journal of Business Finance and Accounting, Vol.32, p.1131– 1346.
Persons, O.S., (2006). Corporate governance and Non – Financial Reporting Fraud. The journal of Business and economic studies, Spring 2006, 12;1 Proquest central, P. 27.
Ronen, J &Yaari., (2008). Earnings management: Emerging insights in theory. Practice and research. (vol.3) NewYork: springer.
Schipper, K. and Vincent, L., (2003). Earnings Quality. Accounting Horizons, 17, p.97-110.
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