The effect of corporate governance characteristics on real earnings management across Philippine publicly listed firms

• المؤلفون الرئيسيون: Caja, Ken Elfren A., Castillo, Angel Alyson C., Diaz, Kezia Abigail D., Mikoshiba, Naoki M.
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2023
• الموضوعات: Earnings management—Philippines; Corporate governance—Philippines
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etdb_econ/59; https://animorepository.dlsu.edu.ph/context/etdb_econ/article/1070/viewcontent/The_effect_of_corporate_governance_characteristics_on_real_earnin.pdf

The practice of real earnings management has become more prevalent as it is less prone to regulatory scrutiny. However, much of the literature has focused on accrual-based earnings management in the context of developed countries. This study analyzes the impact of corporate governance characteristic...