volume 31, issue 4/5, P434-457 2016
DOI: 10.1108/maj-06-2015-1206
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Husam Aldamen, Keith Duncan

Abstract: Purpose The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate governance–accruals quality relationship during periods of relative financial stability. However, little is known about periods of unexpected financial shocks such as the GFC. Design/methodology/approach The sample consists of 340 companies (1,020 firm years) listed on the ASX during 2007…

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