Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors

Audit Committee as one of the key mechanisms of corporate governance can lead to improvement of corporate disclosure quality and capital markets efficiency. Proportions of non-executive directors of the Board are effective on formation of an efficient Audit Committee. So, the aim of this study is to...

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Bibliographic Details
Main Authors: yahya kamyabi, ehsan boozhmehrani
Format: Article
Published: Alzahra University 2017-02-01
Series:پژوهش‌های تجربی حسابداری
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