Question
1. Identify key stakeholders and relevant theory: Agency theory Stakeholder theory Managerial branch Normative/ethical branch Legitimacy theory Social contract Institutional theory 2. Earning Management What
1. Identify key stakeholders and relevant theory:
- Agency theory
- Stakeholder theory
- Managerial branch
- Normative/ethical branch
- Legitimacy theory
- Social contract
- Institutional theory
2. Earning Management
What is earning management?
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Method of earning management?
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Why do entities manage earning?
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How corporate governance helps combat earnings management?
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3.
1. Hines said, Accounting constructs reality. Explain.
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2. What are the reasons for and against accounting having regular reporting periods eg. every 12 months?
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3. Quarterly reporting vs Annual reporting?
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4. Explain how legitimacy theory / institutional theory can be applied to explain a situation which happened to you.
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5. Corporate governance principles that would mitigate corporate failures.
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