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Persistent link: https://www.econbiz.de/10009554793
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This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that IC disclosure is positively associated with audit committee characteristics of size and frequency of meetings, and...
Persistent link: https://www.econbiz.de/10012921754
In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the...
Persistent link: https://www.econbiz.de/10012921759