摘要 : Expressing concern about the Canadian capital market environment, Boritz (2006) suggested that the accounting and auditing profession may be paying limited attention to quarterly reports. This study investigates whether fourth-qua... 展开
作者 | Karen Lightstone Nicola M. Young Tyra Mcfadden |
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期刊名称 | 《Accounting Perspectives》 |
页码/总页数 | 297-313 / 17 |
语种 | 英语 |
关键词 | Interim reports Volatility Earnings management Auditor involvementintervention de l'auditeur gestion du résultat rapports intermédiaires volatilité |
DOI | 10.1111/1911-3838.12002 |
馆藏号 | E149EP00264 |