Results 21 to 30 of about 235,388 (265)
Фармакоэкономика, 2022 Objective: to evaluate cost-effectiveness and budget impact of using single and dual chamber implantable cardioverter-defibrillators (ICD) adjunctive to the standard drug therapy (DT) compared to the standard DT alone for the primary and secondary ...
T. O. Bessonova +8 more
doaj +1 more source
The effect of audit committee financial expertise on relationship between companies irresponsibility and stock price crash risk [PDF]
Mathematics and Modeling in Finance, 2023 The present study aims to investigate the effect of corporate irresponsibility on stock price crash risk by emphasizing the moderating role of financial expertise of the audit committee in companies listed on the Tehran Stock Exchange.
Ali Tamoradi +3 more
doaj +1 more source
Does audit committee financial expertise actually improves information readability?
Revista de Contabilidad: Spanish Accounting Review, 2022 This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports.
María Dolores Alcaide-Ruiz +1 more
doaj +1 more source
Audit Committee Financial Expertise and Financial Reporting Timeliness
Mediterranean Journal of Social Sciences, 2022 This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie +1 more
openaire +2 more sources
Board financial expertise and the capital decisions of US banks [PDF]
Journal of Corporate Finance, 2021 We examine whether increasing financial expertise among independent directors facilitates bank capital decisions that promote financial stability. We find US banks with more financial expert independent directors opt for higher target capital ratios and adjust faster their capital structure when they are below the target. We provide evidence suggesting
Gilani, U, Keasey, K, Vallascas, F
openaire +4 more sources
Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies [PDF]
Problems and Perspectives in Management, 2018 This study contributes to the recent “managerial ability” literature and analyses the impact of audit committees’ financial and sustainability expertise (i.e. combined and separately as individuals) on the readability of integrated reports. Analyses were
Patrick Velte
doaj +1 more source
Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories [PDF]
مطالعات تجربی حسابداری مالی, 2020 According to the agency theory, the existence of effective corporate governance mechanisms (audit committee) can solve the problems associated with agency issues and, as a result, reduces the free cash flow of companies.
Mostafa Abdi +3 more
doaj +1 more source
Independent financial expert members on audit committees, earnings management and the role of female directors [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management ...
Anis Ben Amar, Nourhen Sayadi
doaj +1 more source
Akuntansi dan Teknologi Informasi, 2021 Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices ...
Flaviana Agustiani Yuniargo +1 more
doaj +1 more source
Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [PDF]
مجله دانش حسابداری, 2020 Objective: Information is the most important source of decision-making, and its important role in the capital market makes it the most important asset.
Hirad Nazari +2 more
doaj +1 more source