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State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure

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  • Shirley J. Daniel
  • Joshua K. Cieslewicz
  • Thomas C. Pearson

Abstract

We provide a theoretical basis for the relationship between the institutional environment, corporate governance practices, disclosure, and earnings management at the nation level. We then provide empirical evidence of these relationships.

Suggested Citation

  • Shirley J. Daniel & Joshua K. Cieslewicz & Thomas C. Pearson, 2011. "State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 18(2), pages 105-124.
    • Handle: RePEc:taf:raaexx:v:18:y:2011:i:2:p:105-124
    DOI: 10.1080/16081625.2011.9720877
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    References listed on IDEAS

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    1. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2007. "Governance Matters VI: Aggregate and Individual Governance Indicators, 1996-2006," Policy Research Working Paper Series 4280, The World Bank.
    2. International Finance Corporation & OECD, 2009. "Practical Guide to Corporate Governance," World Bank Publications - Reports 28085, The World Bank Group.
    3. Whittington, Richard & Mayer, Michael, 2000. "The European Corporation: Strategy, Structure, and Social Science," OUP Catalogue, Oxford University Press, number 9780199242085.
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