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Ownership structure and earnings management : evidence from Portugal
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 6 (2012) 1, pp. 57-74
Persistent link: https://www.econbiz.de/10010244296
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The impact of audit committee existence and external audit on earnings management: Evidence from Portugal
Alves, Sandra - In: Journal of Financial Reporting and Accounting 11 (2013), pp. 143-165
Purpose – This study aims to examine the combined effect of audit committee existence and external audit on earnings management. Design/methodology/approach – The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external audit and the...
Persistent link: https://www.econbiz.de/10010814942
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The impact of audit committee existence and external audit on earnings management : Evidence from Portugal
Alves, Sandra - In: Journal of Financial Reporting & Accounting 11 (2013) 2, pp. 143-165
Purpose – This study aims to examine the combined effect of audit committee existence and external audit on earnings management. Design/methodology/approach – The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external audit and the...
Persistent link: https://www.econbiz.de/10014869671