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Journal of Accounting and Public Policy, Tập 32, Số 03, 2013
Mục lục:
STTNội dung
1The impact of voluntary audit and governance characteristics on accounting errors in private companies / Mark A. Clatworthy, Michael J. Peel
2Voluntary forward-looking statements driven by corporate governance and their value relevance / Mingzhu Wang, Khaled Hussainey
3How do firm- and country-level governance mechanisms affect firms’ disclosure? / Jürgen Ernstberger, Michael Grüning
4The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis / Grant Richardson, Grantley Taylor, Roman Lanis
5The effectiveness of the mandatory disclosure of independent directors’ opinions: Empirical evidence from China / Xuesong Tang, Jun Du, Qingchuan Hou
6Predictive versus opportunistic earnings management, executive compensation, and firm performance / Davit Adut, Anthony D. Holder, Ashok Robin
7Types of agency cost, corporate governance and liquidity / Qianhua Lei, Bingxuan Lin, Minghai Wei