Corporate boards, audit committees, and earnings management : pre- and post-SOX evidence
Year of publication: |
2010
|
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Authors: | Ghosh, Aloke ; Marra, Antonio ; Moon, Doocheol |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 37.2010, 9/10, p. 1145-1176
|
Subject: | Bilanzpolitik | Accounting policy | Vorstand | Executive board | Prüfungsausschuss des Aufsichtsrats | Audit committee | Rückstellung | Accrual | Internes Kontrollsystem | Internal control | USA | United States |
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