Do characteristics of audit committees and board of dirctors influence earnings management?
Jagdish Pathak; Khondkar E. Karim and SangHyun Suh; Ziwen Zhang
| Year of publication: |
2014
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|---|---|
| Authors: | Pathak, Jagdish ; Karim, Khondkar E. ; Suh, SangHyun ; Zhang, Ziwen |
| Published in: |
International journal of management and decision making : IJMDM. - Geneva : Inderscience Enterprises Ltd., ISSN 1462-4621, ZDB-ID 2083012-9. - Vol. 13.2014, 4, p. 356-379
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| Subject: | earnings management | audit committee independence | board of directors | BODs | discretionary accruals | modified Jones model | Prüfungsausschuss des Aufsichtsrats | Audit committee | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Vorstand | Executive board | Rückstellung | Accrual | Board of Directors | Board of directors | Aktiengesellschaft | Listed company | Rechnungsabgrenzung | Accruals and deferrals |
| 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/10011305857