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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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Board structure mandates : consequences for director location and financial reporting
Alam, Zinat S.; Chen, Mark A.; Ciccotello, Conrad S.; … - In: Management science : journal of the Institute for … 64 (2018) 10, pp. 4735-4754
Persistent link: https://www.econbiz.de/10011932623
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The relationship between corporate governance and financial reporting transparency
Salehi, Mahdi; Ajel, Raed Ammar; Zimon, Grzegorz - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1049-1072
Persistent link: https://www.econbiz.de/10014504729
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Do gender-diverse boards enhance the linguistic features of corporate financial reporting?
Ben Amar, Walid; García-Meca, Emma; Francoeur, Claude; … - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10014576967
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Does board composition impact the timeliness of financial reporting? : Evidence from Swedish privately held companies
Alexeyeva, Irina - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015065735
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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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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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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