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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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IFRS adoption and real earnings management in Bangladesh : the role of board characteristics
Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …
Persistent link: https://www.econbiz.de/10014434955
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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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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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Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia
Marziana Madah Marzuki; Noor Marini Haji-Abdullah; … - In: Asian Academy of Management journal : AAMJ 24 (2019) 2, pp. 143-167
Persistent link: https://www.econbiz.de/10012426521
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Bridging accounting and corporate governance : new avenues of research
Aguilera, Ruth V.; Desender, Kurt; López-Puertas Lamy, … - In: The international journal of accounting : TIJA 56 (2021) 1, pp. 2180001-1-21
Persistent link: https://www.econbiz.de/10012544813
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Accounting, board independence and contagion effects from adverse press comment : the case of Elan
Donnelly, Ray - In: The British accounting review : the journal of the … 40 (2008) 3, pp. 245-259
Persistent link: https://www.econbiz.de/10003783932
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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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Affiliated banker on board and conservative accounting
Erkens, David H.; Subramanyam, K. R.; Zhang, Jieying - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1703-1728
Persistent link: https://www.econbiz.de/10010428723
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Financial reporting failures, board's competency and effectiveness
Mohd-Sulaiman, Aiman Nariman - In: International journal of disclosure and governance 10 (2013) 2, pp. 155-174
Persistent link: https://www.econbiz.de/10009782696