The impact of audit committee existence and external audit on earnings management : evidence from Portugal
Sandra Alves
| Year of publication: |
2013
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|---|---|
| Authors: | Alves, Sandra |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 11.2013, 2, p. 143-165
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| Subject: | Earnings management | Audit committee | Discretionary accruals | External audit | Bilanzpolitik | Accounting policy | Prüfungsausschuss des Aufsichtsrats | Portugal | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Corporate Governance | Corporate governance | 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/10010203972