Reversing an impairment loss and earnings management: The role of corporate governance

International Journal of Accounting

Volumn 44, Issue 2, 2009, Pages 113-137

  Duh, Rong Ruey ^a   Lee, Wen Chih ^b   Lin, Ching Chieh ^a  

^a NATIONAL TAIWAN UNIVERSITY   (Taiwan)

^b NATIONAL KAOHSIUNG UNIVERSITY OF APPLIED SCIENCES   (Taiwan)

Author keywords

Corporate governance; Earnings management; Reversing an impairment loss

Indexed keywords

EID: 67349095040     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2009.03.001     Document Type: Article

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