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المصدر: Plöckinger, M, Aschauer, E, Hiebl, M R W & Rohatschek, R 2016, ' The influence of individual executives on corporate financial reporting : A review and outlook from the perspective of upper echelons theory ', Journal of Accounting Literature, vol. 37, pp. 55-75 . https://doi.org/10.1016/j.acclit.2016.09.002
مصطلحات موضوعية: Accounting management, media_common.quotation_subject, Adverse selection, Accounting, Financial reporting, Accounting conservatism, Voluntary disclosure, Empirical research, Earnings management, 0502 economics and business, Chief executive officer, Upper echelons theory, Quality (business), media_common, Finance, business.industry, 05 social sciences, Perspective (graphical), Chief financial officer, 050201 accounting, Moderation, Business, 050203 business & management