Is corporate board more effective under IFRS or "it’s just an illusion"?
Year of publication: |
2014
|
---|---|
Authors: | Marra, Antonio ; Mazzola, Pietro |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 29.2014, 1, p. 31-60
|
Subject: | IFRS | corporate board | earnings management | attention-based view of the firm | Bilanzpolitik | Accounting policy | Vorstand | Executive board | Corporate Governance | Corporate governance | Aktiengesellschaft | Listed company | Board of Directors | Board of directors | Unternehmenserfolg | Firm performance | Theorie der Unternehmung | Theory of the firm |
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