Results 21 to 30 of about 3,369,735 (291)
Российский журнал гериатрической медицины, 2021 Objective. Evaluation of influence on mortality, life expectancy and related costs in the Russian Federation of methodical changes in the organizing surgical treatment of proximal femur fracture (PFF).Material and methods.
Yu. V. Seryapina +2 more
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Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core +5 more sources
Earning Quality and Investment Efficiency; Do Board Characteristics Matter? Evidence from Tehran Stock Exchange [PDF]
Iranian Journal of Finance, 2020 This study postulates the relationships between earning quality and investment efficiency among Tehran Stock Exchange-listed companies with an emphasis on the moderating role of board characteristics including independence, the duality of executives and ...
Mahmoud Karimi +2 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
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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 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
Managing Financial Expertise [PDF]
, 2021 We study credit markets in which lenders can invest in financial expertise to reduce the cost of acquiring information about underlying collateral. If the pledgeability of corporate income is low, information acquisition enhances liquidity, but lenders ...
Asano, Koji
core +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