Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?
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DOI: 10.1007/s11156-016-0590-0
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Cited by:
- Min Liu, 2020. "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1133-1161, April.
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More about this item
Keywords
PCAOB; Engagement partner signature; United Kingdom; Analysts’ information environment; Mandatory disclosure;All these keywords.
JEL classification:
- G00 - Financial Economics - - General - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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