Results 31 to 40 of about 3,369,735 (291)
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
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
Earnings Conservatism and Audit Committee Financial Expertise
, 2013 Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise.
Nigar Sultana (16449414) +1 more
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PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj +1 more source
The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj +1 more source
The Social Value of Financial Expertise [PDF]
American Economic Review, 2019 I study expertise acquisition in a model of trading under asymmetric information. I propose and implement a method to measure r, the ratio of the marginal social value to the marginal private value of expertise. This can be decomposed into three sufficient statistics: traders’ average profits, the fraction of bad assets among traded assets, and the ...
openaire +1 more source
MATHEMATICAL MODEL OF REPELLENT EFFECT IN DENGUE TRANSMISSION
BarekengDengue is a disease caused by the dengue virus, transmitted through the bite of an infected female Aedes aegypti. Dengue virus is a member of the genus Flavivirus, family Flaviviridae.
Dewi Handayani +2 more
doaj +1 more source
Issues In Social And Environmental Accounting, 2013 This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting.
Saeed Rabea Baatwah +2 more
openaire +1 more source
The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
, 2021 The accounting expertise of chief financial officer (CFO) is closely related to some important factors, financial reporting quality, auditor selection, accounting policy selection, and the transparency of financial reporting, affecting corporate credit ...
Chang, Chia-Wen;Chen, Ming-Chin
core