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9. Empirical Key Field #4 (Part 3): Board and audit committee factors and earnings manipulation

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Enhancing Firm Sustainability Through Governance

  • About Our Approach
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  • Updates
    • 1. The Challenges Of Corporate Governance
    • 2. The Framework Of The Relational Corporate Governance Approach
    • 3. Governance Variables In Practice
    • 4. Key Field #1: The application of the principle theories of the firm to the relational approach
    • 5. Key Field #2: ‘Autopsies’ of the Enron and Hastie corporate collapses
    • 6. Key Field # 3: Comparative corporate governance codes
    • 7. Empirical studies KeyField # 4 (Part 1): National shareholder protection regime and Board Factors I
    • 8. Empirical studies Key Field #4 (Part 2): Board factors II and other firm-specific variables
    • 9. Empirical Key Field #4 (Part 3): Board and audit committee factors and earnings manipulation
    • 10. Empirical studies Key Field #4 (Part 4): ‘Good’ corporate governance and director, CEO and management compensation
    • 11. Relational approach conclusions
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