Kjærland, Frode; Haugdal, Ane Tolnes; Søndergaard, Anna; … - In: Journal of risk and financial management : JRFM 13 (2020) 11/256, pp. 1-18
The purpose of the study is to examine the relation between Nordic corporate governance practices and earnings management. We find that the presence of employee representation on the board and the presence of an audit committee are both practices that reduce the occurrence of earnings...
