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Volumn 15, Issue 6, 2007, Pages 1413-1428

The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain

Author keywords

Corporate governance; Discretionary accruals; Earnings management

Indexed keywords


EID: 37149048763     PISSN: 09648410     EISSN: 14678683     Source Type: Journal    
DOI: 10.1111/j.1467-8683.2007.00654.x     Document Type: Article
Times cited : (137)

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    • Beatriz García Osma is a lecturer in Accounting and Financial Economics at Universidad Autónoma de Madrid. She has published in several academic journals, including Abacus and the Journal of Business Finance and Accounting. Belén Gill-de-Albornoz is a senior lecturer in Accounting at Universitat Jaume I. She has published in several academic journals, including Abacus, Applied Economics, Energy Economics, The European Accounting Review and Investigaciones Económicas.
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