Ownership structure and discretionary loss provisions: the moderating effect of audit committee independence
This study investigates the interactive effect of an independent audit committee on the relationship concerning ownership structure and discretionary loss provisions. The study utilizes 29 listed Nigerian financial institutions as a sample using data from 2006 to 2015. The results establish that aud...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26069/1/ICAS%202018%2074%2079.pdf |