Effect of Corporate Disclosure on Earnings Management Among Listed Firms At The Uganda Securities Exchange: A Critical Evaluation and Literature Survey
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
European Journal of Accounting, Auditing and Finance Research
Abstract
The primary purpose of this paper is to critically examine literature on the effect of
corporate disclosure on earnings management among listed firms at the Uganda Securities
Exchange. We discuss some background information on the interlinkages between corporate
disclosure and earnings management. We also explore some of the theories available in literature
on corporate disclosure and earnings management. In addition, we critically review extant
literature on corporate disclosure and earnings management, highlight the research gaps, provide
a justification for novelty of the paper and draw a conclusion. The paper is also expected to make
a significant contribution to knowledge by shedding light on the effect of CD on EM, particularly in
the context of a developing country.
Description
Keywords
Corporate Disclosure, Earnings Management, Listed Firms, Uganda Securities Exchange
Citation
Robert, O.E, Olweny, T. O and Oluch, J. O (2019). Effect of Corporate Disclosure on Earnings Management Among Listed Firms At The Uganda Securities Exchange: A Critical Evaluation and Literature Survey. European Journal of Accounting, Auditing and Finance Research