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Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US...
Persistent link: https://www.econbiz.de/10014930005
Purpose –The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US...
Persistent link: https://www.econbiz.de/10010814996