 Earnings management and corporate governance: the Ghanaian experienceAfua Ataa Boakyewaa Agyekum, Francis Aboagye-Otchere and Ibrahim Bedi International Journal of Management Practice, 2014, vol. 7, issue 4, 309-323 Abstract: Though a number of studies have been carried out in corporate governance and also on companies listed on the Ghana Stock Exchange, this paper is the first in the country that considers the relationship of Corporate Governance (CG) in relation to Earnings Management (EM). It increases the understanding of EM and its relationship with CG of listed firms. The study used the cash flow approach and the modified Jones model in estimating total accruals discretionary accruals (measure of earnings management). It also employed a panel regression analysis to determine the relationship between earnings management and corporate governance of 14 listed companies from 2002 to 2006. The results indicate an increasing trend of EM for the listed companies. It also shows a significant relationship between some CG attributes such as board size and board independence and EM. Keywords: corporate governance; earnings management; board size; board independence; firm size; Ghana; Big 4 auditors; listed firms; listed companies; cash flow; modified Jones model; total accruals; discretionary accruals; panel regression analysis. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijmpra:v:7:y:2014:i:4:p:309-323 Access Statistics for this article More articles in International Journal of Management Practice from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.