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Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Ravenstein, Judith van; Georgakopoulos, Georgios; … - In: International journal of sustainable economies … 2 (2013) 2, pp. 70-100
Persistent link: https://www.econbiz.de/10010243585
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Corporate governance mechanisms and earnings management
Balios, Dimitris; Kalantonis, Petros; Zaroulea, Theodora - In: Journal for international business and entrepreneurship … 14 (2022) 3, pp. 304-328
Persistent link: https://www.econbiz.de/10013478510
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2017
This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance firms...
Persistent link: https://www.econbiz.de/10012970791
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Regulations, institutions and income smoothing by managing technical reserves : international evidence from the insurance industry
Gaganis, Chrysovalantis; Hasan, Iftekhar; Pasiouras, Fotios - In: Omega : the international journal of management science 59 (2016), pp. 113-129
Persistent link: https://www.econbiz.de/10011439765
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Regulations, institutions and income smoothing by managing technical reserves : international evidence from the insurance industry
Gaganis, Chrysovalantis; Hasan, Iftekhar; Pasiouras, Fotios - 2015
Persistent link: https://www.econbiz.de/10011327640
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2015
This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance firms...
Persistent link: https://www.econbiz.de/10013017161
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2015
This paper investigates the role of technical reserves affecting income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance...
Persistent link: https://www.econbiz.de/10013025189