Investigation into earnings management practices and the role of corporate governance and external audit in emerging markets : empirical evidence from Saudi listed companies
Agency theory predicts that corporate governance mechanisms and external audit play an important role in enhancing financial reporting, while institutional theory views these mechanisms as practices or regulations which result from coercion by legislators who impose certain practices in order to imp...
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Durham University
2012
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.548133 |