Value relevance of accounting figures in presence of earnings management : are enforcement and ownership diffusion really enough?
Susana Callao, Riccardo Cimini, José Ignacio Jarne
| Year of publication: |
December 2016
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|---|---|
| Authors: | Callao, Susana ; Cimini, Riccardo ; Jarne, José Ignacio |
| Published in: |
Journal of business economics and management. - Vilnius : VTGU Press Technika, ISSN 1611-1699, ZDB-ID 2208925-1. - Vol. 17.2016, 6, p. 1286-1299
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| Subject: | earnings management | value relevance | legal enforcement | corporate governance | ownership diffusion | European Union (EU) | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | EU-Staaten | EU countries | Rechtsdurchsetzung | Law enforcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.3846/16111699.2016.1203816 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011626140