Artikel
Real earnings management, firm value, and corporate governance: Evidence from the Korean market
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 characterized by strong CG. More importantly, our interaction and robustness analyses show evidence indicating that CG plays an effective monitoring role in preventing management from engaging in opportunistic REM activities, and FV ceases to experience the decrease associated with REM activities as a consequence.
- Sprache
-
Englisch
- Erschienen in
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Journal: International Journal of Financial Studies ; ISSN: 2227-7072 ; Volume: 10 ; Year: 2022 ; Issue: 1 ; Pages: 1-23 ; Basel: MDPI
- Klassifikation
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Wirtschaft
- Thema
-
corporate governance
firm value
manager's opportunistic behavior
real earnings management
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Tulcanaza-Prieto, Ana Belén
Lee, Young Hwan
- Ereignis
-
Veröffentlichung
- (wer)
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MDPI
- (wo)
-
Basel
- (wann)
-
2022
- DOI
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doi:10.3390/ijfs10010019
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Tulcanaza-Prieto, Ana Belén
- Lee, Young Hwan
- MDPI
Entstanden
- 2022
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