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The effects of board and auditor independence on earnings quality: evidence from Italy · Study

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ArticleThe effects of board and auditor independence on earnings quality: evidence from Italy

Giuseppe Ianniello2013

Article2013

The effects of board and auditor independence on earnings quality: evidence from Italy

Giuseppe Ianniello

35 citations·0/0 files stored·Journal of Management & Governance

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1998Law and Finance 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 2003Earnings management and investor protection: an international comparison

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2017Board structure, ownership concentration and corporate performance: Italian evidence 2017The effect of the ownership concentration on earnings management. Empirical evidence from the Italian context 2023Unravelling the truth: A bibliometric analysis of earnings management practices

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Year2013

Typearticle

Published2013-12-10

VenueJournal of Management & Governance

ISSN-L1385-3457

Languageen

Citations35

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s10997-013-9285-2

openalex_workW2092900481

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