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Keywords: Cost factors
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Journal Articles
Do banks react to earnings quality in a privately-dominated context?: A joint analysis of audit-related and accrual-based measures
Available to Purchase
Management Research: The Journal of the Iberoamerican Academy of Management (2016) 14 (2): 166–187.
Published: 15 August 2016
... by explicitly showing that manipulation helps managers to achieve better lending conditions. Disclosure Decision rules Debt Cost factors © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only From a cost-benefit point of view, the auditor’s...
Journal Articles
Transfer of HRM Practices to Subsidiaries: Importance of the Efficiency of the HRM System
Available to Purchase
Management Research: The Journal of the Iberoamerican Academy of Management (2008) 6 (1): 63–73.
Published: 01 April 2008
...Aitziber Lertxundi This work shows the importance of evaluating the efficiency of the human resource management system in the analysis of transfer/adaptation costs of human resources practices in multinational enterprises. In addition to the cost factors that have traditionally been considered...
