Roles of board of directors and earnings management across SMEs life cycle : evidence from the UK
Year of publication: |
2023
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Authors: | Hassan, Inas Mahmoud ; Amin, Hala Magdy ; Mohamed, Diana Mostafa ; Elamer, Ahmed A. |
Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 31.2023, 4, p. 676-703
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Subject: | Board of directors | Corporate governance | Discretionary accruals | Earnings management | SMEs | The United Kingdom | Wealth creation | Wealth protection | KMU | SME | Bilanzpolitik | Accounting policy | Großbritannien | United Kingdom | Corporate Governance | Vorstand | Executive board | Board of Directors | Rückstellung | Accrual |
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