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Keywords: Audit quality
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Journal Articles
Role of corporate governance in constraining earnings management practices: a study of select Indian and Chinese firms
Available to Purchase
Journal:
Journal of Indian Business Research
Journal of Indian Business Research (2022) 14 (3): 231–250.
Published: 11 October 2021
... in constraining the use of both accruals as well as real earnings management practices. However, audit quality had an impact on accrual earnings management only. The study also documents that accrual earnings management practices are controlled when the government’s potential to develop and enactment of policies...
