Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Laura Arnedo Ajona, Fermín Lizarraga Dallo and Santiago Sánchez Alegría
| Year of publication: |
2008
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|---|---|
| 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
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| Subject: | Insolvenz | Insolvency | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Empirische Methode | Empirical method | Spanien | Spain | 1993-2002 |
| 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/10003793587