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...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2017-02-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2631_4e4041f1bdb6a3f788a18b5dbf555458.pdf |