This study analyzes empirically the relationship between improvement of Corporate Governance and Earning Management.
The improvement of Corporate Governance and Earning Management proxy is Corporate Governance Index and discretionary accruals. Except º» ¿¬±¸¿¡¼´Â ±â¾÷Áö¹è±¸Á¶ÀÇ °³¼±³ë·ÂÀÌ È¸°èÅõ¸í¼º ¹®Á¦¸¦ ¾ß±â½Ãų ¼ö ÀÖ´Â °æ¿µÀÚÀÇ ÀÌÀÍÁ¶Á¤¿¡ ¾î¶°ÇÑ ¿µÇâÀ» ¹ÌÄ¡´ÂÁö¸¦ °ËÁõÇÏ°íÀÚ ÇÏ¿´´Ù. Áï, ºÐ½Äȸ°è µîÀÇ ¿øÀÎÀÌ µÇ´Â ÀÌÀÍÁ¶Á¤À» ÀÌ»çȸ °¨»çÀ§¿øȸ µî ±â¾÷Áö¹è±¸Á¶ÀÇ °³¼±À¸·Î ÅëÁ¦ÇÒ ¼ö ÀÖ´ÂÁö¸¦ ºÐ¼®ÇØ º»´Ù