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Financial Accounting and Reporting Dissertations

C/F/919. Proposal. Relationship between Board Performance, Firm Performance and Corporate Governance: Discretionary Accruals and Earnings Management

WORDS:
3800
DATE:
2010
PRICE:
39.99 GBP

The paper proposes research into earnings management (EM) at large public companies to establish the link between corporate governance (CG) and EM represented by discretionary accruals. Literature is reviewed in the theory of CG, EM, international accounting standards (IAS), relationship between company performance and corporate governance, estimation of discretionary accruals to detect the failures in CG, etc. The objectives, methods and expected results of the proposed research are described.

 

KEYWORDS: Proposal, Board Performance, Firm Performance, Corporate Governance, Discretionary Accruals, Earnings Management,

 
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