Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004
earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …; and third, corporate governance measures enhance earnings quality. After that, we deduce six research questions for future … focus on corporate governance variables to a greater extent, especially compensation and board structures. Thereby, we …