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~subject:"Bilanzpolitik"
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Bilanzpolitik
Financial audit
9
Spain
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Spanien
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Wirtschaftsprüfung
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Corporate governance
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Audit committee
4
Corporate Governance
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Accounting policy
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Going concern
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Prüfungsausschuss des Aufsichtsrats
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Abschlussprüferrecht
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Debt
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Decision rules
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Disclosure
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Interne Revision
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independencia del auditor
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rotación obligatoria
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1993-2002
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1998-2001
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2003-2006
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Accrual
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Agency problems
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Agency theory
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Aktiengesellschaft
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Ankündigungseffekt
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Announcement effect
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Asymmetric information
1
Asymmetrische Information
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Audit
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Audit Committee
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Audit firm rotation
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Arnedo Ajona, Laura
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Alegría, Santiago Sánchez
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Cano Rodriguez, Manolo
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Dallo, Fermín Lizarraga
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Lizarraga Dallo, Fermín
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Orta Pérez, Manuel
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Ruiz-Barbadillo, Emiliano
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Sierra García, Laura
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Sánchez, Santiago
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European accounting review
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Journal of management & governance
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Management research : the journal of the Iberoamerican Academy of Management
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ECONIS (ZBW)
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Do banks react to earnings quality in a privately-dominanted context? : a joint analysis of audit-related and accrual-based measures
Sánchez, Santiago
;
Lizarraga Dallo, Fermín
;
Arnedo …
- In:
Management research : the journal of the Iberoamerican …
14
(
2016
)
2
,
pp. 166-187
Persistent link: https://www.econbiz.de/10011626170
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2
Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura
;
Dallo, Fermín Lizarraga
; …
- In:
European accounting review
17
(
2008
)
4
,
pp. 641-666
Persistent link: https://www.econbiz.de/10003793587
Saved in:
3
Audit committee and internal audit and the quality of earnings : empirical evidence from Spanish companies
Sierra García, Laura
;
Ruiz-Barbadillo, Emiliano
;
Orta …
- In:
Journal of management & governance
16
(
2012
)
2
,
pp. 305-331
Persistent link: https://www.econbiz.de/10009535650
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