Results 181 to 190 of about 75,514 (200)
Some of the next articles are maybe not open access.
Are banking and accounting expertise on the audit committee related to bank loan terms?
Journal of Corporate Accounting and Finance, 2023Pei-Yi Liu, Chen-Lung Chin
exaly
ACCOUNTING CONSERVATISM AND THE EXPERTISE OF BOARD MEMBERS
Este estudo buscou analisar o valor consultivo da expertise dos diretores de conselho de administração das entidades brasileiras como um parâmetro relevante para impactar o conservadorismo contábil. Os dados deste estudo são secundários, com uma amostra composta por 50 firmas da Bolsa Brasil Balcão (B3), cujos subsetores incluem entidades cíclicas e ...Ferreira, Alison Silva +3 more
openaire +1 more source
Accounting expertise in litigation and dispute resolution
2012This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified.
openaire +1 more source
Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity
Journal of Accounting, Auditing & Finance, 2018David B Farber +2 more
exaly
Accounting conservatism and banking expertise on board of directors
Review of Quantitative Finance and Accounting, 2019Tri Tri Nguyen, Chau Minh Duong
exaly