Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French case
Research Question: To what extent can governance mechanisms (audit committee and board of directors) affect the relationship between dividend policy and earnings management? Motivation: The majority of the literature has showed that dividend policy can influence earnings management. However, the em...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Bucharest University of Economic Studies
2023-09-01
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| Col·lecció: | Contabilitate şi Informatică de Gestiune |
| Matèries: | |
| Accés en línia: | http://online-cig.ase.ro/jcig/art/22_3_2.pdf |
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