Why do restatements decrease in a clawback environment? : an investigation into financial reporting executives' decision-making during the restatement process
Year of publication: |
November 2015
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Authors: | Pyzoha, Jonathan S. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 6, p. 2515-2536
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Subject: | clawbacks | executive compensation structure | auditor quality | financial reporting executive | restatements | Dodd-Frank Act | Wirtschaftsprüfung | Financial audit | Führungskräfte | Managers | Jahresabschluss | Financial statement |
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