A. General information
• The word limit of this assignment is 2,000 (excluding the reference list, footnote and, appendices). It should be no less or more than 5% of the words limit using 1.5 spacing.
B. Your task
- You are required to conduct a literature review of a topic area of your choice within this unit.
TOPIC: Income smoothing and Corporate Governance
- Each student is required to review five academic journal papers and prepare a report based on your review.
FIVE Academic Journal Papers:
- Corporate governance and income smoothing in China
- The impact of corporate governance mechanisms on EU banks’ income smoothing behavior
- Corporate governance and performance of financial institutions
- Income smoothing among European systemic and non-systemic banks
- Accounting Income Smoothing, Hedging and Corporate Governance
- The report should contain the following items:
- Briefly discuss the accounting issues related to your selected topic
- Provide the objective of your report
- Explain the research method of your study i.e., the data base(s) you have used to select your sample papers and the data selection process
- Background of your study
- Definition of each key term used in your selected papers e.g. earnings management, fair value accounting, measurement, principle/rule based, value relevance etc
- Background of the issues
- Provide an overview of the main theory or theories that are relevant to your selected topic and/or used in your selected journal papers
- Findings of the review
- Provide the main arguments or findings from five journal papers you selected
- Based on your real-world experience or cultural and institutional setting in your home countries, do you agree/disagree with the findings/arguments
- References list