Bonetti, Pierre; Parbonetti, Antonio; Magnan, Michel - Centre Interuniversitaire de Recherche en Analyse des … - 2013
proxied by board attributes, and country-level enforcement interplay in affecting financial reporting quality. Financial … quality. Second, in countries characterized by weak enforcement, strong board-level monitoring appears to enhance financial … characterized by strong enforcement, firms with strong board-level monitoring exhibit a higher level of financial reporting quality …