Disclaimer language in US banks' audit committee reports : determinants and consequences
Christine Naaman, Karen Naaman and Najib Sahyoun
| Year of publication: |
2023
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|---|---|
| Authors: | Naaman, Christine ; Naaman, Karen ; Sahyoun, Najib |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 3, p. 635-657
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| Subject: | Audit committee report | Cost of equity | Disclaimer language | Earnings management | US banks | Voluntary disclosures | Prüfungsausschuss des Aufsichtsrats | Audit committee | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Corporate Governance | Corporate governance | Berichtswesen | Reporting | USA | United States | Sprache | Language | Bank |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-04-2021-1259 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014362581