The effect of internal control environment on the value relevance of earnings
This study examines whether a suitable control environment increases the value relevance of earnings by providing greater assurance on the reliability of financial reporting. Specifically, the level of suitable control environment is assessed by considering the quantity and quality of IC personnel,...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2019-06-01
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| Series: | Investment Management & Financial Innovations |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12055/IMFI_2019_02_Lee.pdf |