MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01897nam a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210413095106.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210413b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
0148-558X |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Marra Antonio |
| Relator term |
author |
| 245 13 - TITLE STATEMENT |
|---|
| Title |
Is Corporate Board more effective under IFRS or Its just illusion?/ |
| Statement of responsibility, etc. |
Antonio Marra |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Thousand Oaks Califonia: |
| Name of producer, publisher, distributor, manufacturer |
Sage, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2014. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Journal of Accounting, Accounting and Finance |
| Volume/sequential designation |
Volume 29 , number 1 , |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The present study contends that the increased effectiveness of corporate boards in constraining earnings management around International Financial Reporting Standards (IFRS) introduction might be “transitory” and fade away over time. Drawing on the attention-based view (ABV) of the firm, we argue that the higher effectiveness of corporate boards might have been driven by a temporary higher level of attention, which independent directors (INDs) and audit committees (ACs) allocated to accounting issues at the time of transition to IFRS. Our empirical results highlight that corporate board’s effectiveness reaches its peak around the adoption time, showing an “inverted-U” path. This study contributes to the current debate on the extent to which additional contextual factors might prevail on accounting standard regulation—per se—in improving earnings quality. We further suggest that boards’ effectiveness in monitoring the corporate financial accounting process is contextually dependent |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
IFRS |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Attention-based view of the firm |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporate board |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Earnings management |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mazzola Pietro |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1177/0148558X13512405 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |