The role of surplus free cash flow in income-increasing earnings management: the effectiveness of the board of commissioners and the audit committee as a moderating variable
Adimas Rakhmanto Hanindika and Evony Silvino Violita (Department of Accounting, Universitas Indonesia, Depok, Indonesia)
| Year of publication: |
2020
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|---|---|
| Authors: | Hanindika, Adimas Rakhmanto ; Violita, Evony Silvino |
| Published in: |
Contemporary research in accounting : an Indonesian context. - New York : Nova Science Publishers, ISBN 978-1-5361-6279-0. - 2020, p. 271-286
|
| Subject: | agency problem | income-increasing earnings management | surplus free cash flow situation | corporate governance | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow | Corporate Governance | Corporate governance | Prinzipal-Agent-Theorie | Agency theory | Vorstand | Executive board | Prüfungsausschuss des Aufsichtsrats | Audit committee |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012170637