Citation

The Impact of Corporate Governance on Earnings Quality: Evidence from Peru

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Abstract:

The purpose of this paper is to explore whether firms with good corporate governance practices in Peru present higher quality of accounting information. In 2008, the Lima Stock Exchange launched an index including the stocks of firms with good corporate governance practices. Firms that want to be included in the index must submit a self-assessment based on 26 principles of governance practices described in the Principles of Good Governance for Peruvian Corporations. This self-evaluation must be verified by an external firm. I find that firms included in the index present more value relevant, more persistent, and more conservative accounting reports.
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Author's Keywords:

Corporate Governance, Earnings Quality, Peru
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Association:
Name: BALAS
URL:
http://http://www.balas.org/


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URL: http://citation.allacademic.com/meta/p1346091_index.html
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MLA Citation:

Melgarejo, Mauricio. "The Impact of Corporate Governance on Earnings Quality: Evidence from Peru" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA, Mar 21, 2018 <Not Available>. 2018-10-15 <http://citation.allacademic.com/meta/p1346091_index.html>

APA Citation:

Melgarejo, M. , 2018-03-21 "The Impact of Corporate Governance on Earnings Quality: Evidence from Peru" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA Online <PDF>. 2018-10-15 from http://citation.allacademic.com/meta/p1346091_index.html

Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: The purpose of this paper is to explore whether firms with good corporate governance practices in Peru present higher quality of accounting information. In 2008, the Lima Stock Exchange launched an index including the stocks of firms with good corporate governance practices. Firms that want to be included in the index must submit a self-assessment based on 26 principles of governance practices described in the Principles of Good Governance for Peruvian Corporations. This self-evaluation must be verified by an external firm. I find that firms included in the index present more value relevant, more persistent, and more conservative accounting reports.


 
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