The effect of internal control and risk management regulation on earnings quality : evidence from Germany
Year of publication: |
2014
|
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Authors: | Brown, Nerissa C. ; Pott, Christiane ; Wömpener, Andreas |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 33.2014, 1, p. 1-31
|
Subject: | Internes Kontrollsystem | Internal control | Risikomanagement | Risk management | Rechtsreform | Legal reform | Bilanzpolitik | Accounting policy | Informationswert | Information value | Deutschland | Germany | 1994-2002 |
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