The impact of corporate governance code on earnings management in listed non-financial firms : evidence from Kenya
Year of publication: |
2017
|
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Authors: | Outa, Erick Rading ; Eisenberg, Paul ; Ozili, Peterson K. |
Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1168, ZDB-ID 2630416-8. - Vol. 7.2017, 4, p. 428-444
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Subject: | Discretionary accruals | Corporate governance | Kenya | Earnings management | Corporate Governance | Kenia | Bilanzpolitik | Accounting policy | Aktiengesellschaft | Listed company | Rückstellung | Accrual |
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