The Effect of Employee and Creditor Corporate Governance on Earning Management

종업원 및 채권자 기업지배구조가 이익조정에 미치는 영향

  • Received : 2017.10.16
  • Accepted : 2017.12.20
  • Published : 2017.12.28


In recent years, the definition of corporate governance is a stakeholder-oriented corporate governance that can meet the needs of sustainability management and corporate social responsibility. The purpose of this study is to empirically analyze the effect of corporate governance on employees and creditors corporate governance on earnings management by using regression analysis. The results show that the corporate governance of employees and creditors plays a role in reducing the simultaneous profit management of discretionary accruals, which is the accrual of asset impairment loss, which is the accrual of negative I could confirm. The results of the empirical analysis show that stakeholder-centered corporate governance can play a role in controlling managers' behavior and market. In addition, the results of this study suggest that the responsibility of stakeholders as corporate governance is important for sustainable management of modern corporations where corporate social responsibility is important.


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