The impact of blockchain technology on supply chain management

Thesis Abstract

This research project aims to investigate the relationship between corporate governance mechanisms and earnings management practices. Earnings management refers to the manipulation of financial statements by management to achieve certain financial objectives or to influence stakeholders' perceptions of the company's performance. Corporate governance, on the other hand, encompasses the system of rules, practices, and processes by which a company is directed and controlled.

The study will employ a mixed-methods approach, combining quantitative analysis of financial data and qualitative analysis of corporate governance practices. The quantitative analysis will involve examining the financial statements of a sample of companies to identify instances of earnings management and to measure the strength of corporate governance mechanisms. The qualitative analysis will involve interviews with key stakeholders, such as board members, auditors, and regulators, to gain insights into their perspectives on the relationship between corporate governance and earnings management.

The research outcomes can contribute to the existing literature on corporate governance and earnings management by providing empirical evidence on the effectiveness of different corporate governance mechanisms in mitigating earnings management practices. The findings can inform regulators and policymakers in designing and implementing corporate governance reforms that promote transparency, accountability, and integrity in financial reporting. Additionally, the results can guide companies in enhancing their corporate governance practices to reduce the likelihood of earnings management and to build trust with stakeholders.

Overall, this research project seeks to enhance the understanding of the effect of corporate governance on earnings management, providing valuable insights for both academia and practitioners in the fields of accounting, finance, and corporate governance.