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