Integrated reporting and earnings quality : the moderating effect of agency costs
Year of publication: |
2020
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Authors: | Obeng, Victoria A. ; Ahmed, Kamran ; Miglani, Seema |
Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 60.2020, p. 1-21
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Subject: | Agency costs | Earnings quality | Firm complexity | Integrated reporting | Prinzipal-Agent-Theorie | Agency theory | Berichtswesen | Reporting | Gewinn | Profit | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
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