Abstract
Following the international effort of strengthening corporate governance, this study investigates the impact of Corporate Governance Principles and Recommendation (ASX 2009) on the credibility of accounting information. By using 138 companies listed on the Australian Stock Exchange (ASX), this study demonstrates that the independence and activities of sub-committee are negatively associated with earnings management represented by the discretionary accruals. The results of this study provide useful guidance to policy makers, practitioners and academics.
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