Board Characteristics, Audit Committees and Earnings quality

This paper examines the relations among board characteristics, audit committees and earnings quality. It emphasizes the role of strong internal corporate governance mechanisms in improving the earnings quality. Five characteristics are chosen to represent the internal corporate governance structure:...

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Bibliographic Details
Main Author: Jiao, Xuelin
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2017
Subjects:
Online Access:https://eprints.nottingham.ac.uk/45838/