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Accounting undergraduate Honors theses: The determinants and consequences of disclosure committee adoption

Chia sẻ: Trần Ngọc Minh Khang | Ngày: | Loại File: PDF | Số trang:105

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In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees.

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Nội dung Text: Accounting undergraduate Honors theses: The determinants and consequences of disclosure committee adoption

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