Investor Perceived Earnings Quality and Disclosure of Internal Control Weaknesses
This study investigates whether disclosures of material weaknesses in a firm’s internal control over financial reporting are associated with lower investor perceived earnings quality. I measure investor perceived earnings quality by a market returns based representation of earnings quality called e-...
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| Format: | Others |
| Language: | en en |
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2009
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| Online Access: | http://hdl.handle.net/1974/5362 |