Keywords: G3
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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (5): 1119–1151.
Published: 25 October 2022
... commission (SEC) defines audit committee FE [ 5 ] as: © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit committee expertise Information asymmetry Spread analyst following Analyst dispersion G3 M41 The Sarbanes–Oxley Act of 2002 (SOX...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (3): 553–574.
Published: 17 December 2021
... accruals Issue characteristics G10 G14 G24 G3 M41 The study evaluates earnings management on the basis of three proxies (DA, DCA and DLA) by using Cross Sectional Modified Jones Model. It is a widely used model (Armstrong, 2009 ; Das and Jena, 2016) having the highest detection power...

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