Lead independent directors and accruals quality

David B. Bryan, Terry W. Mason

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)660-679
Number of pages20
JournalJournal of Business Finance & Accounting
Volume50
Issue number3-4
DOIs
StatePublished - Mar 1 2023

ASJC Scopus Subject Areas

  • Accounting
  • Business, Management and Accounting (miscellaneous)
  • Finance

Keywords

  • accruals quality
  • audit committee
  • board size
  • lead independent directors

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