Pathak, Jagdish; Sun, Jerry - In: Journal of Multinational Financial Management 23 (2013) 1, pp. 19-33
Since the Sarbanes-Oxley Act was enacted in U.S., there has been a general tendency to globally harmonize regulations and practices of board governance. The purpose of this study is to compare among countries how well the board of directors constrains earnings management. Using a sample of firms...