Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Year of publication: |
2014
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Authors: | Sharma, Vineeta ; Kuang, Chunli |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 18.2014, 1, p. 76-89
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Subject: | earnings management | audit committee | financial expertise | multiple-direcorship | ownership | governance | discretionary accruals | Bilanzpolitik | Accounting policy | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Neuseeland | New Zealand | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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