Corporate Governance And Credibility Of Financial Statement

ABSTRACT This study examined corporate governance and credibility of financial statement. In light of the empirical review and other discussions, a number of questions arose as to whether corporation with institutional shareholders are associated   with earning management. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software E-view 7.0, the empirical findings revealed among other things that, companies with institutional shareholders do not appear to produce more credible financial reports. We recommend among other things that, corporations s…