21 Ergebnisse
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In: Canadian journal of economics and political science: the journal of the Canadian Political Science Association = Revue canadienne d'économique et de science politique, Band 3, Heft 4, S. 605-608
In: World leisure & recreation: official journal of the World Leisure Organisation, Band 29, Heft 3, S. 35-37
In: Social service review: SSR, Band 22, Heft 3, S. 404-404
ISSN: 1537-5404
In: Pacific affairs: an international review of Asia and the Pacific, Band 19, Heft 1, S. 41
ISSN: 1715-3379
In: Pacific affairs, Band 19, Heft 1, S. 41
ISSN: 0030-851X
In: American Legion Magazine, Band 116, S. 10
In: Corporate governance: an international review, Band 11, Heft 4, S. 289-299
ISSN: 1467-8683
This study examines the relation between audit committee independence and disclosure choice for financially distressed US firms. The tenor of both the financial statement notes and Management Discussion and Analysis (MD&A) is considered. For firms experiencing financial distress, there is a significant positive relation between the percentage of affiliated directors on the audit committee and the optimism of the going‐concern discussion in both the notes and the MD&A. These results add to the growing body of literature documenting a relation between audit committee independence and financial reporting quality.
In: Loisir & société: Society and leisure, Band 12, Heft 1, S. 207-215
ISSN: 1705-0154
In: World leisure journal: official journal of the World Leisure Organisation, Band 48, Heft 2, S. 42-44
ISSN: 2333-4509
In: Journal of accounting and public policy, Band 22, Heft 1, S. 63-81
ISSN: 0278-4254
In: World leisure & recreation: official journal of the World Leisure Organisation, Band 41, Heft 2, S. 4-8
In: World leisure journal: official journal of the World Leisure Organisation, Band 51, Heft 1, S. 74-75
ISSN: 2333-4509
In: World leisure journal: official journal of the World Leisure Organisation, Band 47, Heft 2, S. 23-30
ISSN: 2333-4509
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