State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure

Shirley J. Daniel, Joshua K. Cieslewicz and Thomas C. Pearson

Asia-Pacific Journal of Accounting & Economics, 2011, vol. 18, issue 2, 105-124

Abstract: We provide a theoretical basis for the relationship between the institutional environment, corporate governance practices, disclosure, and earnings management at the nation level. We then provide empirical evidence of these relationships.

Date: 2011
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DOI: 10.1080/16081625.2011.9720877

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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