An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions
Ananth Seetharaman, Xu (Frank) Wang, and Sanjian (Bill) Zhang
| Year of publication: |
2014
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|---|---|
| Authors: | Seetharaman, Ananth ; Wang, Xu ; Zhang, Sanjian |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 1, p. 17-37
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| Subject: | non-GAAP earnings | accounting expertise | audit committee | Prüfungsausschuss des Aufsichtsrats | Audit committee | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010425050