Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Year of publication: |
2008
|
---|---|
Authors: | Arnedo Ajona, Laura ; Dallo, Fermín Lizarraga ; Alegría, Santiago Sánchez |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 17.2008, 4, p. 641-666
|
Subject: | Insolvenz | Insolvency | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Empirische Methode | Empirical method | Spanien | Spain | 1993-2002 |
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