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Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors

Audit Committee as one of the key mechanisms of corporate governance can lead to improvement of corporate disclosure quality and capital markets efficiency. Proportions of non-executive directors of the Board are effective on formation of an efficient Audit Committee. So, the aim of this study is to...

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Autori principali: yahya kamyabi, ehsan boozhmehrani
Natura: Artigo
Lingua:Persa
Pubblicazione: Alzahra University, Faculty of Social Sciences and Economics 2017-02-01
Serie:پژوهش‌های تجربی حسابداری
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Accesso online:http://jera.alzahra.ac.ir/article_2631_4e4041f1bdb6a3f788a18b5dbf555458.pdf
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