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Keywords: Corporate governance reforms
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Journal Articles
An exploratory analysis of earnings management practices in Australia and New Zealand
Available to Purchase
International Journal of Accounting and Information Management (2018) 26 (1): 81–114.
Published: 05 March 2018
...Lan Sun; Omar Al Farooque Purpose This study aims to explore corporate earnings management practices in Australia and New Zealand before and after the regulatory changes and corporate governance reforms. The study argues that the effectiveness of regulatory reforms has to be reflected...
