Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

Abstract

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance.

The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model

“…Ref. [73] mentioned that corporate governance positively and significantly moderates the association between earnings management and firm value. In addition, Ref.…”

Prácticas de Gestión y/o Earnings Management en los resultados contables en México. Evidencia empírica 2010-2019

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