Audit firm size, public ownership, and firms' discretionary accruals management
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Bibliographic InfoArticle provided by Elsevier in its journal The International Journal of Accounting.
Volume (Year): 38 (2003)
Issue (Month): 1 ()
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Web page: http://www.elsevier.com/locate/inca/620179
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- Arnedo, Laura & Lizarraga, Fermin & Sanchez, Santiago, 2007. "Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case," The International Journal of Accounting, Elsevier, vol. 42(3), pages 305-328.
- Charles Piot & Alain Schatt, 2010.
"La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français,"
Working Papers FARGO
1100606, Université de Bourgogne - Leg (laboratoire d'économie et de gestion)/Fargo (Research center in Finance,organizational ARchitecture and GOvernance).
- C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
- Beuselinck Ch. & Deloof M., 2006.
"Business groups, taxes and accruals management,"
2006015, University of Antwerp, Faculty of Applied Economics.
- Niemi, Lasse, 2005. "Audit effort and fees under concentrated client ownership: Evidence from four international audit firms," The International Journal of Accounting, Elsevier, vol. 40(4), pages 303-323.
- Fatma Zehri, 2008. "Qualité d'audit externe et gestion des résultats comptables : Cas de la Tunisie," Post-Print halshs-00526001, HAL.
- Othman, Hakim Ben & Zeghal, Daniel, 2006. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases," The International Journal of Accounting, Elsevier, vol. 41(4), pages 406-435, 012.
- Hakim Ben Othman & Daniel Zéghal, 2006. "Analyse Des Determinants De La Gestion Des Resultats : Cas Des Firmes Canadiennes Francaises Et Tunisiennes," Post-Print halshs-00581061, HAL.
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