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  • Search: subject:"audit quality index"
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Year of publication
Subject
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audit quality index 2 discretionary accruals 2 earnings management 2 shareholder activism 2 Accounting policy 1 Accrual 1 Accruals and deferrals 1 Activist shareholders 1 Agency theory 1 Aktionäre 1 Aktive Aktionäre 1 Bilanzpolitik 1 Corporate Governance 1 Corporate governance 1 Dienstleistungsqualität 1 Empirical method 1 Empirische Methode 1 Financial audit 1 France 1 Frankreich 1 Prinzipal-Agent-Theorie 1 Rechnungsabgrenzung 1 Rückstellung 1 Service quality 1 Shareholders 1 Wirtschaftsprüfung 1
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Online availability
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Free 2 CC license 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article 1 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 2
Author
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Andoh, Francis Kwaw 1 Jarboui, Anis 1 Luvanda, Eliab 1 Osoro, Nehemiah E. 1 Siala, Souha Bouaziz 1
Published in...
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Contemporary Economics 1
Source
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ECONIS (ZBW) 1 EconStor 1
Showing 1 - 2 of 2
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - 2019
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012176219
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Cover Image
The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France
Andoh, Francis Kwaw; Osoro, Nehemiah E.; Luvanda, Eliab - In: Contemporary Economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10014544565
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