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1-3 of 3
Keywords: Accruals
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Journal Articles
Journal:
Corporate Governance
Corporate Governance 1–29.
Published: 27 March 2026
... a party or with any other author or publisher. 16 06 2025 11 12 2025 28 01 2026 14 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only SME Board of directors Corporate governance Accruals Earnings management...
Journal Articles
Journal:
Corporate Governance
Corporate Governance 1–20.
Published: 16 December 2025
... Limited research on the relationship between BOD characteristics and accruals based on the world’s second-largest economy, especially on the impact of foreign directors in the China market. The result provides a comprehensive analysis on relationship between 6 different BOD characteristics...
Journal Articles
Journal:
Corporate Governance
Corporate Governance (2012) 12 (1): 54–70.
Published: 17 February 2012
... and discretionary accruals while taking into account the different levels of stock options. Given the convexity of the relationship between option value and stock price, the manager will try to manage earnings when the stock option component of compensation is relatively important and when the stock option...
