TY - JOUR AU - Bishwas, Ronok AU - Rapani, Nor Hanani PY - 2022/06/10 Y2 - 2024/03/29 TI - The Effects of Corporate Governance Attributes on Real Earnings Management of Public Listed Companies in Bangladesh JF - International Business Education Journal JA - IBEJ VL - 15 IS - 1 SE - Articles DO - 10.37134/ibej.vol15.1.1.2022 UR - https://ejournal.upsi.edu.my/index.php/IBEJ/article/view/5928 SP - 1-17 AB - <p style="text-align: justify;">The act of real earnings management takes place&nbsp;in companies when investors' financial assurance&nbsp;is high and unrelenting&nbsp;corporate governance mechanisms are in place. The study examines the effects of corporate governance attributes on real earnings management. In this study, real earnings management has been measured through the using of three proxies’ abnormal discretionary expenses, abnormal production cost, and abnormal cash flow from operations. Board characteristics and audit committee characteristics have been examined as corporate governance attributes. The sample comprises of 244 listed companies in capital market in Bangladesh from 15 various industries for past 6 years from 2015-2020. Bank, financial institution, corporate bond, debenture, insurance, mutual fund and treasury bond companies are excluded. The study's findings will be significant&nbsp;for market participants and policymakers in ascertaining&nbsp;an effective corporate governance framework that can resolve&nbsp;the issue of real earnings management.</p> ER -