The impact of corporate governance and corporate social responsibility on earnings management

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dc.contributor.authorNor Raihan Mohamad
dc.date.accessioned2017-08-22T00:31:39Z
dc.date.available2017-08-22T00:31:39Z
dc.date.issued2012-01
dc.description.abstractThe post-Enron debacle has increased the awareness of and commitment towards corporate social responsibility (CSR). CSR practice is perceived as one of the ethical commitments towards stakeholders. Ethical commitment is an important precaution to avoid the recurrence of accounting failures. Earnings management practice, as one of management's non-value maximising activities, may become a precursor of the accounting failures. It can be mitigated by having effective corporate governance. However, the extant earnings management literature gives more focus to the relationship between the manager and the shareholder, hence, Jess emphasis has been given to the role of CSR. Therefore, it is imperative to investigate corporate governance, which emphasises CSR practice and its relationship with earnings management.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/6513
dc.language.isoenen_US
dc.publisherTerengganu: Universiti Malaysia Terengganuen_US
dc.subjectHD 2741 .N62 2012en_US
dc.subjectNor Raihan Mohamaden_US
dc.subjectTesis FPE 2012en_US
dc.subjectCorporate governanceen_US
dc.titleThe impact of corporate governance and corporate social responsibility on earnings managementen_US
dc.typeThesisen_US
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