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...
Päätekijät: | , |
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Aineistotyyppi: | Artikkeli |
Kieli: | English |
Julkaistu: |
Bucharest University of Economic Studies
2023-09-01
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Sarja: | Contabilitate şi Informatică de Gestiune |
Aiheet: | |
Linkit: | http://online-cig.ase.ro/jcig/art/22_3_2.pdf |