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How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
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Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments
Ghosh, Al (Aloke) - 2019
According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …
Persistent link: https://www.econbiz.de/10012868755
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Great expectations : a regulatory promise unfulfilled
Mahaney, Mary Claire; Bryant, Murray - In: International journal of critical accounting : IJCA 10 (2018) 1, pp. 15-41
Persistent link: https://www.econbiz.de/10011885482
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Accounting regulation changes : differing attitudes of directors and auditors
O'Leary, Conor; Boolaky, Pran; Delaney, Deborah - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 365-387
Persistent link: https://www.econbiz.de/10010253008
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Professionals inside the board room : accounting expertise of directors and dividend policy
Qiao, Zheng; Chen, Ken Y.; Hung, Shengmin - In: Applied economics 50 (2018) 56, pp. 6100-6111
Persistent link: https://www.econbiz.de/10012063395
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Corporate board attributes and conditional accounting conservatism : evidence from French firms
Boussaid, Nabila; Hamza, Taher; Sougné, Danielle - In: The journal of applied business research 31 (2015) 3, pp. 871-889
Persistent link: https://www.econbiz.de/10011304806
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"Accountable creatures" : Scottish Presbyterianism, accountability and managerial capitalism
McKinlay, Alan; Mutch, Alistair - In: Business history 57 (2015) 2, pp. 241-256
Persistent link: https://www.econbiz.de/10011342150
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Earnings management and voluntary disclosure of management's responsibility for the financial reports
Prapaporn Kiattikulwattana - In: Asian review of accounting 22 (2014) 3, pp. 233-256
Persistent link: https://www.econbiz.de/10010414836
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Financial accounting information and corporate governance
Bushman, Robert M.; Smith, Abbie Jean - In: Journal of accounting & economics 32 (2001) 1-3, pp. 237-333
Persistent link: https://www.econbiz.de/10001654761
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Executive accountants and the reliability of financial reporting
Rhodes, Adrienne; Russomanno, Dan - In: Management science : journal of the Institute for … 67 (2021) 7, pp. 4475-4504
Persistent link: https://www.econbiz.de/10012624610