Outa, Erick Rading; Eisenberg, Paul; Ozili, Peterson K. - In: Journal of Accounting in Emerging Economies 7 (2017) 4, pp. 428-444
Purpose The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya. Design/methodology/approach Using a panel data of 338-firm year’s observations between 2005 and 2014,...
