Corporate governance and earnings management: A quantile regression approach

• Published in: International journal of finance and economics Vol. 26; no. 4; pp. 5056 - 5072
• Main Authors: Feng, Zhi‐Yuan, Huang, Hua‐Wei
• Format: Journal Article
• Language: English
• Published: Chichester, UK John Wiley & Sons, Ltd 01.10.2021; Wiley Periodicals Inc
• Subjects: audit committee; Corporate governance; director; Earnings management; quantile regression

The effects of corporate governance (CG) on earnings management (EM) have been debated for many years. Thus, this paper explores this issue in a novel way that utilizes a quantile regression to revisit the association between CG mechanisms and EM. We find that a non‐uniform relation between CG mecha...