earnings quality
This topic currently groups 2 published articles across 2 issues.
A quantitative study on the effectiveness of the governance attributes on ‘industry-wise earnings quality’ in the UK
Rishiram Aryal • Washad Emambocus • Gurjeet Dhesi • Pramila Thapa • Eguruze
Volume 12 Issue 01 · 01 Jun 2024
Despite of positive impacts of the earnings management on the business purposes, many businesses have been suffered due to the audit failures as a result of aggressive earnings management. Therefore, the study on true r…
The Empirical Study of the Effect of Corporate Governance on earnings management based on FTSE350, UK
Rishiram Aryal • Gurjeet Dhesi
Volume 10 Issue 02 · 02 Dec 2022
While the interests of shareholders contradict with the interests of the managers, agency problem appears. However, the principle of the agency theory is to establish the relationship between the shareholders and manage…