The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Ahmad A. Toumeh, Sofri Yahya, Mohammed M. Yassin and Maha D. Ayoush
| Year of publication: |
2021
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|---|---|
| Authors: | Toumeh, Ahmad A. ; Yahya, Sofri ; Yassin, Mohammed M. ; Ayoush, Maha D. |
| Published in: |
Australasian accounting business and finance journal : AABF. - Wollongong, NSW : Univ., ISSN 1834-2019, ZDB-ID 2551029-0. - Vol. 15.2021, 4, Art.-No. 9, p. 153-174
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| Subject: | Audit quality | Jordan | Discretionary accruals | Earnings management | Surplus free cash flow | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit | Jordanien | Dienstleistungsqualität | Service quality | Aktienmarkt | Stock market | Rechnungsabgrenzung | Accruals and deferrals | Prinzipal-Agent-Theorie | Agency theory | Empirische Methode | Empirical method |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.14453/aabfj.v15i4.9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012664450