Effect of Corporate Disclosure on Earnings Management Among Listed Firms At The Uganda Securities Exchange: A Critical Evaluation and Literature Survey

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.