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Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
Uploaded by
Pierre Donatella
November 18, 2021
242
Author(s)
Pierre Donatella
Mattias Haraldsson
Torbjörn Tagesson
Paper language
English
Keywords
Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
Category
Financial accounting
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CFO characteristics and opportunistic accounting choice in public sector organizations
Uploaded by
Pierre Donatella
November 12, 2021
252
Author(s)
Pierre Donatella
Torbjörn Tagesson
Paper language
English
Keywords
CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory
Category
Financial accounting
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Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?
Uploaded by
Pierre Donatella
November 12, 2021
179
Author(s)
Pierre Donatella
Mattias Haraldsson
Torbjörn Tagesson
Paper language
English
Keywords
audit cost; audit fee; audit firm; earnings management; municipality
Category
Auditing
Financial accounting
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3 results - showing 1 - 3