Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
Year of publication: |
2013
|
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Authors: | Cheng, Mei ; Dhaliwal, Dan S. ; Zhang, Yuan |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 56.2013, 1, p. 1-18
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Subject: | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Qualitätsmanagement | Quality management | Unternehmenspublizität | Corporate disclosure |
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