The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh

IF 1.4 4区 经济学 Q3 BUSINESS, FINANCE Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-09-03 DOI:10.1080/16081625.2024.2396310
Zuoping Xiao, Mohammad Helal Uddin
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Abstract

This article evaluates the moderating effects of corporate governance mechanisms on the relationship between earnings management and product market competition. Market concentration, as measured by...
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公司治理机制对产品市场竞争与收益管理之间关系的调节作用:来自孟加拉国的证据
本文评估了公司治理机制对收益管理与产品市场竞争之间关系的调节作用。市场集中度由...
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来源期刊
CiteScore
2.40
自引率
9.10%
发文量
39
期刊介绍: The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.
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