The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Year of publication: |
2020
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Authors: | Khan, Sattar ; Kamal, Yasir ; Khan, Azhar ; Hussain, Arif ; Rafiq, Muhammad ; Bibi, Maryam ; Shah, Syed Fahad Ali ; Shah, Zahir ; Khan, Muhammad |
Published in: |
International journal of economics and financial issues : IJEFI. - Mersin : EconJournals, ISSN 2146-4138, ZDB-ID 2632572-X. - Vol. 10.2020, 4, p. 141-150
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Subject: | Ownership Types | Audit Committee Effectiveness | Corporate Governance | Discretionary Accruals | Pakistan Stock Exchange | Pakistan | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate governance | Eigentümerstruktur | Ownership structure | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Wirtschaftsprüfung | Financial audit |
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