The Role of Corporate Governance in Mitigating Real Earnings Management: Literature Review

Abstract

The purpose of this paper is to provide a critical review of the existing studies in the literature regarding real earnings management and corporate governance. The paper also addresses the gap in the real earnings management literature in the Gulf Cooperation Countries (GCC) as a major market in the Middle East and proposes future research topics. Keywords: earnings management, real earnings management, corporate governance, board of directors