The Effect of Corporate Governance on Earnings Quality and Market Reaction to Low Quality Earnings: Korean Evidence

This study investigates whether corporate governance mechanisms are associated with earnings quality, especially accurate earnings reporting, and whether investors react differently to inaccurate earnings according to governance strength. Earnings accuracy is one of the key factors affecting a firm&...

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Bibliographic Details
Main Authors: Hyejeong Shin, Su-In Kim
Format: Article
Language:English
Published: MDPI AG 2018-12-01
Series:Sustainability
Subjects:
Online Access:http://www.mdpi.com/2071-1050/11/1/102