Open AccessThe impact of corporate governance on controlling discretionary accrual: A study of impacts on earnings management based on FTSE350, UK
Author(s) -
Rishiram Aryal,
Gurujeet Dhesi,
Valerio Ficcadenti
Publication year - 2022
Publication title -
the business and management review
Language(s) - English
Resource type - Journals
eISSN - 2047-2862
pISSN - 2047-2854
DOI - 10.24052/bmr/v13nu02/art-33
Subject(s) - accrual , earnings management , accounting , corporate governance , shareholder , business , agency (philosophy) , principal–agent problem , earnings , independence (probability theory) , finance , statistics , philosophy , mathematics , epistemology