Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies
This study investigates the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies, in particular whether governance mechanisms have deterrent effect on earnings management similar to firms’ disclosure quality. Unlike pri...
Authors: | ; |
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Tipo de documento: | Recurso Electrónico Artigo |
Idioma: | Inglês |
Verificar disponibilidade: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Publicado em: |
Springer Science + Business Media B. V
2017
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Em: |
Journal of business ethics
Ano: 2017, Volume: 142, Número: 2, Páginas: 345-367 |
Outras palavras-chave: | B
Internal corporate governance mechanisms
B Agency Theory B Disclosure quality B Earnings management B UK listed companies |
Acesso em linha: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |