Audit committees and earnings management : evidence from the German two-tier board system
Benjamin T. Albersmann, Daniela Hohenfels
| Year of publication: |
May 2017
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|---|---|
| Authors: | Albersmann, Benjamin T. ; Hohenfels, Daniela |
| Published in: |
Schmalenbach business review : sbr. - Cham : Springer, ISSN 1439-2917, ZDB-ID 2000981-1. - Vol. 18.2017, 2, p. 147-178
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| Subject: | Audit committees | Financial expert | Corporate governance | Two-trier board system | Earnings management | Abnormal accruals | Personalentwicklung | Human resource development | Corporate Governance | Bilanzpolitik | Accounting policy | Prüfungsausschuss des Aufsichtsrats | Audit committee | Deutschland | Germany | Vorstand | Executive board | Aufsichtsrat | Supervisory board |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s41464-017-0028-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011710158