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Does good corporate governance constrain cash flow manipulation? evidence from India
(Emerald Group Publishing Ltd., 2016)
Purpose: The purpose of this paper is to examine whether firm-level corporate governance measures and regulatory reforms constrain manipulation of operating cash flows, an important firm performance indicator. Design/met ...
Internal corporate governance and cash flow manipulation
(Emerald, 2022-10-14)
Purpose
The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.
Design/methodology/approach
The ...