Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks
<p>The purpose of this paper is to study the effect of the audit committee (presence, expertise, independence, size and activity) on earnings management of Tunisian commercial banks. We selected a sample of ten Tunisian commercial banks examined over the 2001 to 2014 period. The regression mod...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2018-03-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://www.econjournals.com/index.php/ijefi/article/view/5798 |