The Association Between Audit Committee, Interlocking and Earnings Quality
碩士 === 國立成功大學 === 會計學系 === 105 === We test the relationship between earnings quality and audit committee interlocking. First, our empirical result shows that audit committee can improves earnings quality significantly no matter it was established voluntarily or mandatorily. Then we find that firms...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2017
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Online Access: | http://ndltd.ncl.edu.tw/handle/k63j63 |