The relationship between audit committee characteristics and financial statement quality : evidence from Belgium
Year of publication: |
2015
|
---|---|
Authors: | De Vlaminck, Nicolas ; Sarens, Gerrit |
Published in: |
Journal of management & governance. - Dordrecht : Springer, ISSN 1385-3457, ZDB-ID 1375940-1. - Vol. 19.2015, 1, p. 145-166
|
Subject: | Audit committee | Corporate governance | Discretionary accruals | Earnings management | Financial statement quality | Prüfungsausschuss des Aufsichtsrats | Bilanzpolitik | Accounting policy | Belgien | Belgium | Corporate Governance | Jahresabschluss | Financial statement | Rückstellung | Accrual | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Bilanzanalyse | Financial statement analysis |
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