Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan

Fengyi Lin and Sheng-Fu Wu

Economic Modelling, 2014, vol. 36, issue C, 466-473

Abstract: This study examines the effect of the implementation of corporate governance regulations on cosmetic earnings management in developed and emerging markets respectively. Using Benford's Law, the analysis employs 84,870 positive earnings observations for all publicly listed US and Taiwan companies from 1990 to 2011.

Keywords: Cosmetic earnings management; Corporate governance; Benford's law (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecmode:v:36:y:2014:i:c:p:466-473

DOI: 10.1016/j.econmod.2013.10.002

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