The effects of firm-initiated clawback provisions on earnings quality and auditor behavior

Journal of Accounting and Economics - Tập 54 - Trang 180-196 - 2012
Lilian H. Chan1, Kevin C.W. Chen2, Tai-Yuan Chen2, Yangxin Yu3
1The University of Hong Kong, Hong Kong
2Hong Kong University of Science and Technology, Kowloon, Hong Kong
3The Australian National University, Australia

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