The sheep watching the shepherd : employee representation on the board and earnings quality
Year of publication: |
2022
|
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Authors: | Overland, Conny ; Samani, Niuosha |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 31.2022, 5, p. 1299-1336
|
Subject: | Accruals quality | Boards of directors | Employee representatives | Real earnings management | Bilanzpolitik | Accounting policy | Vorstand | Executive board | Mitbestimmung | Codetermination | Rückstellung | Accrual | Corporate Governance | Corporate governance | Rechnungsabgrenzung | Accruals and deferrals |
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