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...

Täydet tiedot

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