Voluntary adoption of more stringent governance policy on audit committees : theory and empirical evidence
Year of publication: |
2013
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Authors: | Chen, Feng ; Li, Yue |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 6, p. 1939-1969
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Subject: | audit committees | voluntary compliance | compliance costs | Tobin's Q | investment efficiency | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Befolgungskosten | Compliance costs | Selbstverpflichtung | Voluntary agreement | Compliance-Management | Compliance management | Normbefolgung | Legal compliance |
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