Connecting earnings management to the real World:What happens in the black box of the boardroom?

Niamh Brennan ()

The British Accounting Review, 2021, vol. 53, issue 6

Abstract: This British Accounting & Finance Association (BAFA) distinguished academic 2020 plenary address marries the researcher's two main research areas – financial reporting and corporate governance. Like Vivien Beattie (BAFA 2011 distinguished academic), the researcher commenced in the positivist tradition but was increasingly drawn to more qualitative, interdisciplinary perspectives, influencing the paper's positioning.

Keywords: Earnings management; Boards of directors; Audit committees; Female directors (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:53:y:2021:i:6:s0890838921000627

DOI: 10.1016/j.bar.2021.101036

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