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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:

  1. Agency theory
  2. Stakeholder theory
  • Managerial branch
  • Normative/ethical branch
  1. Legitimacy theory
  • Social contract
  1. 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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