Discretionary Accruals and Auditor Behaviour in Code-Law Contexts : An Application to Failing Spanish Firms
Year of publication: |
2008
|
---|---|
Authors: | Arnedo, Laura ; Sánchez, Santiago ; Lizarraga, Fermín |
Publisher: |
[S.l.] : SSRN |
Subject: | Spanien | Spain | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
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