BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD
The study examines the effect of board characteristics on financial statement fraud likelihood of quoted manufacturing firms in Nigeria. The scope of the study covers board attributes such as board independence, board expertise and board diligence; and the beneish M-score was used as the measure of...
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| Autors principals: | , , , , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Nicolaus Copernicus University in Toruń
2020-07-01
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| Col·lecció: | Copernican Journal of Finance & Accounting |
| Matèries: | |
| Accés en línia: | https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/30901 |
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