Value relevance of accounting figures in presence of earnings management : are enforcement and ownership diffusion really enough?
Year of publication: |
December 2016
|
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Authors: | Callao, Susana ; Cimini, Riccardo ; Jarne, José Ignacio |
Published in: |
Journal of business economics and management. - Vilnius : VTGU Press Technika, ISSN 1611-1699, ZDB-ID 2208925-1. - Vol. 17.2016, 6, p. 1286-1299
|
Subject: | earnings management | value relevance | legal enforcement | corporate governance | ownership diffusion | European Union (EU) | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | EU-Staaten | EU countries | Rechtsdurchsetzung | Law enforcement | Gewinn | Profit |
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