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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     102  
    Author(s)
    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     111  
    Author(s)
    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     94  
    Author(s)
    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