Audit committee financial expertise, accrual, and real earnings management
Kwok Yip Cheung, Ismail Adelopo
| Year of publication: |
2022
|
|---|---|
| Authors: | Cheung, Kwok Yip ; Adelopo, Ismail |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 33.2022, 3, p. 102-118
|
| Subject: | agency theory | audit committees financial expertise | discretionary accruals | Hong Kong | real earnings management | Hongkong | Bilanzpolitik | Accounting policy | Prüfungsausschuss des Aufsichtsrats | Audit committee | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual | Corporate Governance | Corporate governance |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22552 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013332480