haku: @indexterm CORPORATE EARNINGS / yhteensä: 42
viite: 7 / 42
| Tekijä: | Klien, A. |
| Otsikko: | Audit committee, board of director characteristics, and earnings management |
| Lehti: | Journal of Accounting & Economics
2002 : AUG, VOL. 33:3, p. 375-400 |
| Asiasana: | Auditors Corporate governance Corporate earnings |
| Kieli: | eng |
| Tiivistelmä: | The study examines whether audit committee and board characteristics are related to earnings management by the firm. A negative relation is also found between audit committee indipendence and abnormal accruals. The results suggest that boards structured to be more independent of the CEO are more effective in monitoring the corporate financial accounting process. |
SCIMA