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The aim of this study is to examine whether different accrual models detect earnings management in a sample of Spanish firms that have received GAAP audit qualifications. The unexpected accruals obtained from the Jones model, the modified Jones model, the Jones working capital model and the...
Persistent link: https://www.econbiz.de/10005827293
El presente trabajo analiza la interacci¢n entre los mecanismos de gobierno de la empresa ?estructura de propiedad, consejo de administraci¢n y deuda-, centr ndonos especialmente en el estudio de la estructura de propiedad, en concreto, el control familiar, como mecanismo de supervisi¢n y...
Persistent link: https://www.econbiz.de/10005827303