Audit committee characteristics and accounting conservatism
Year of publication: |
2015
|
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Authors: | Sultana, Nigar |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 19.2015, 2, p. 88-102
|
Subject: | Corporate governance | audit committee | conservatism | agency theory | Corporate Governance | Prüfungsausschuss des Aufsichtsrats | Audit committee | Prinzipal-Agent-Theorie | Agency theory | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy |
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