Serving the truth : do directors with media background improve financial reporting quality?
Year of publication: |
2023
|
---|---|
Authors: | Bai, Jing ; Tang, Xuesong ; Zheng, Yuxin |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 85.2023, p. 1-19
|
Subject: | Discretionary accruals | Independent director | Media professionals | Monitoring role | Führungskräfte | Managers | Rückstellung | Accrual | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Vorstand | Executive board | Corporate Governance | Corporate governance | Wirtschaftsprüfung | Financial audit | Kommunikationsmedien | Communication media | Informationswert | Information value | Mediensektor | Media industries |
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