To what extent does the audit committee curb downward earnings forecast guidance?
Year of publication: |
2014
|
---|---|
Authors: | Ho, Li-chin Jennifer ; Liu, Chao-Shin ; Wang, Xu |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 13.2014, 2, p. 110-133
|
Subject: | Audit committee effectiveness | Downward forecast guidance | SOX | Prüfungsausschuss des Aufsichtsrats | Audit committee | Prognoseverfahren | Forecasting model | Internes Kontrollsystem | Internal control | Prognose | Forecast | Corporate Governance | Corporate governance |
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