@article{jbe20231112,
author={Alharbi, Amal Ghareeb},
title={Corporate Governance, CEOs' Financial Incentives and Earnings Management? A Survey},
journal={Journal of Behavioural Economics Finance Entrepreneurship Accounting and Transport},
volume={11},
number={1},
pages={8--18},
year={2023},
url={http://pubs.sciepub.com/jbe/11/1/2},
issn={2376-1334},
abstract={The study aims to review the impact of corporate governance and CEOs' financial incentives on earnings management. Some corporate departments resort to earnings management practices through measurement and accounting disclosure processes in a way that serves their interests, taking advantage of the flexibility in accounting standards to choose between alternative accounting methods and policies. An in-depth discussion of earning management measures was conducted and we concentrate on the Miller ratio, which focuses on working capital and operating cash flows. The study predicts a positive relationship between the board of directors' independence and earnings management and a positive relationship between leverage and earnings management.},
doi={10.12691/jbe-11-1-2}
publisher={Science and Education Publishing}
}