Since 2014
The Impact of Selected Corporate Governance Variables in Mitigating Earnings Management in the Philippines
DLSU Business & Economics Review
View Archive Info| Field | Value | |
| Title |
The Impact of Selected Corporate Governance Variables in Mitigating Earnings Management in the Philippines
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| Creator |
Banderlipe, Mc Reynald S; De La Salle University
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| Subject |
Economics
Corporate governance, business ownership, financial statements |
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| Description |
Given the increasing importance of corporate governance in the Philippines, this study attempts to explain the role of selected governance variables related to a company's board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modified measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board are significant enough to limit the incentives for earnings management. Moreover, firm size and return on assets were identified to have explanatory significance among the controlling factors. Keywords: Corporate governance, business ownership, financial statements
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| Publisher |
De La Salle University
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| Contributor |
—
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| Date |
2009-07-27
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| Type |
Peer-reviewed Article
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| Format |
application/pdf
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| Identifier |
http://www.philjol.info/philjol/index.php/BER/article/view/1110
10.3860/ber.v19i1.1110 |
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| Source |
DLSU Business & Economics Review; Vol 19, No 1 (2009); 17-27
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| Language |
en
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| Coverage |
Philippines
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