A computational approach to transparency in corporate governance across borders

  • Wil Martens
  • Diu Thi Huong Pham*
  • Justin Matthew Pang
Từ khóa: accounting comparability, accruals earnings management, frontier markets, information asymmetry.

Tóm tắt

This article delves into the intricate relationship between information asymmetry and financial reporting comparability, with a particular emphasis on earnings management (EM) in cross-border corporate governance settings. Utilising data from 2,475 non-financial firms across 19 frontier markets from 2003 to 2019, the study employs pooled OLS, fixed effects, and between-effects models to scrutinise the impact of factors like financial comparability, reputable auditing, analyst coverage, and legal systems on earnings management...

Tác giả

Wil Martens

College of Management, National Sun Yat-Sen University, Kaohsiung, Taiwan

Diu Thi Huong Pham*

Vietnam National University of Agriculture, Trau Quy Ward, Gia Lam District, Hanoi, Vietnam

Justin Matthew Pang

RMIT University, 521 Kim Ma Street, Ngoc Khanh Ward, Ba Dinh District, Hanoi, Vietnam

điểm /   đánh giá
Phát hành ngày
2023-12-20
In ra
Số. 3D (2023): DECEMBER 2023 - VOLUME 65 NUMBER 3
Chuyên mục
ECONOMICS AND BUSINESS