El-Helaly, Moataz; Shehata, Nermeen F.; El-Sherif, Reem - In: Asian Review of Accounting 26 (2018) 3, pp. 373-390
Purpose: The purpose of this paper is to assess the association between country-level corporate governance and earnings management (EM). It aims to investigate whether the Governance Metrics International (GMI; acquired by Morgan Stanley Capital International in 2014) rating for national...