Ethical Management, Corporate Governance, and Abnormal Accruals
Recent research has linked the reduction of abnormal accruals to corporate governance metrics. The results of these studies, however, are based on samples taken from periods prior to promulgated board independence requirements. In other words, during this time period, management not only had discret...
Authors: | ; ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2008
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In: |
Journal of business ethics
Year: 2008, Volume: 83, Issue: 3, Pages: 469-487 |
Further subjects: | B
earnings smoothing
B accrual management B Ethical Management B Corporate governance |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |