To what extent does the audit committee curb downward earnings forecast guidance?
Li-Chin Jennifer Ho; Chao-Shin Liu and Xu Frank Wang
| Year of publication: |
2014
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|---|---|
| Authors: | Ho, Li-chin Jennifer ; Liu, Chao-Shin ; Wang, Xu |
| Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 13.2014, 2, p. 110-133
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| Subject: | Audit committee effectiveness | Downward forecast guidance | SOX | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Prognoseverfahren | Forecasting model | Wirtschaftsprüfung | Financial audit | Gewinnprognose | Earnings announcement | Internes Kontrollsystem | Internal control |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
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