On behalf of the editorial team, I congratulate the authors of this issue of AABFJ for their excellent and value-added research. As summarised below, this issue has published four original research papers and a technical note. All papers directly or indirectly have covered various issues relating to organisational governance and accountability. Safari, Mirshekary and Wise (2015) have investigated whether higher levels of compliance with the Australian Corporate Governance Council’s (ACGC) corporate governance principles by Australian listed companies leads to lower levels of earnings management by these companies. They have found that Australian listed companies with higher levels of compliance engage in lower levels of earnings management. Managers may have various motives for managing earnings which often affect the choices of the investors. Studies in this area have examined the effectiveness of various corporate governance mechanisms in constraining management’s earnings management behaviour and the results of such studies are still inconclusive when the effectiveness of these corporate governance mechanisms are tested under varied contexts. Therefore, more studies on managers’ earnings management behaviour are needed to avoid inappropriate generalisations.
|Number of pages
|Australasian Accounting, Business and Finance Journal
|Published - 2015