Tulcanaza Prieto, Ana Belén; Lee, Young Hwan - In: International Journal of Financial Studies : open … 10 (2022) 1, pp. 1-23
In this study, we investigate whether effective corporate governance (CG) intervenes in the relationship between real earnings management (REM) and firm value (FV) by introducing Korean market data. We find that management's opportunistic REM behavior is no longer effective for firms...