The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items
Ravi Dharwadkar, David Harris, Linna Shi, Nan Zhou
| Year of publication: |
2020
|
|---|---|
| Authors: | Dharwadkar, Ravi ; Harris, David Garland ; Shi, Linna ; Zhou, Nan |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 25.2020, 1, p. 120-158
|
| Subject: | Audit committee interlock | Information transfer | Special items | Restructuring charges | SFAS 146 | Prüfungsausschuss des Aufsichtsrats | Audit committee | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Wirtschaftsprüfung | Financial audit |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-019-09516-w [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012231023