Do independent director's characteristics influence financial reporting quality?
Alternative title: | ¿Influyen las características de los directores independientes en la calidad de la información financiera? |
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Year of publication: |
March 2018
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Authors: | Bravo, Francisco ; Reguera-Alvarado, Nuria |
Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 47.2018, 177, p. 25-43
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Subject: | Board independence | board monitoring | earnings management | director's tenure | multiple directorships | Vorstand | Executive board | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Führungskräfte | Managers | Board of Directors | Board of directors | Prinzipal-Agent-Theorie | Agency theory |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in spanischer Sprache |
Other identifiers: | 10.1080/02102412.2017.1362200 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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