Bonetti, Pierre; Parbonetti, Antonio; Magnan, Michel - Centre Interuniversitaire de Recherche en Analyse des … - 2013
proxied by board attributes, and country-level enforcement interplay in affecting financial reporting quality. Financial … characterized by strong enforcement, firms with strong board-level monitoring exhibit a higher level of financial reporting quality … reporting quality is assumed to have three dimensions: earnings informativeness, accruals management, and real earnings …