Does corporate governance mechanism deter earnings management and enhance readability of annual reports?

Does corporate governance mechanism deter earnings management and enhance readability of annual reports?

This study aims to know the impact of earnings management (accrual, real and total) and corporate governance mechanisms on the readability of annual reports. Additionally, the study also seeks to know the moderating impact of corporate governance mechanisms between earnings management (accruals, rea...

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Bibliographic Details
Main Authors: Dong Zheng, Rajib Ali, Zhao Feifei, Muhammad Shaique
Format: Article
Language:English
Published: Public Library of Science (PLoS) 2025-01-01
Series:PLoS ONE
Online Access:https://doi.org/10.1371/journal.pone.0311543
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