Quantitative Financial Analysis in Earnings Management (Coursework Sample)

Quantitative Financial Analysis in Earnings Management
Institution Affiliation
Student Name
Course
Date
Earning management
Introduction
This study is based on earning management which is one of the topics in accounting finance. The study dataset was achieved. Possible dependent variables, financial characteristics variables, cooperate governance variables and other variables. In each section of the variables there are other sub categories of variables that are also of use to this study.
Literature Review
Corporate governance strives to provide effective company monitoring and control. Its core rests on fairness and openness of operations and increased disclosures to preserve the many stakeholders' interests (Najaf et al, 2021). Corporate governance frameworks are also anticipated to contribute to more extraordinary performance by making quality decisions. As cited by Younas et al, (2021), good corporate governance ensures that corporations are responsible to the company and shareholders and consider the interests of various constituents and the communities where they operate.
Corporate governance defines the roles of shareholders and other stakeholders of directors and auditors (Xie et al, 2003). Corporate governance is vital to shareholders because it creates trust in the firm for greater investment returns. Corporate governance ensures that companies act responsibly towards social and environmental concerns for other stakeholders, including workers, consumers, suppliers, communities, and the environment. Company governance changes are significant for emerging nations because they improve corporate structures, assist compete with multinationals and enhance investment trust. As cited by Azevedo et al, (2022), the volume of disclosures has been enhanced in Portugal compared to the previous reform era, however even after the current reforms have started, the number of exposures is still low. In China, Denmark, Malaysia, and South Africa, the consequences of the disclosure reforms show that improvement in the proclamation of sustainability by reforms has been linked with a rise in business value. Many nations in Europe and Japan