Ownership structure and discretionary loss provisions: the moderating effect of audit committee independence

This study investigates the interactive effect of an independent audit committee on the relationship concerning ownership structure and discretionary loss provisions. The study utilizes 29 listed Nigerian financial institutions as a sample using data from 2006 to 2015. The results establish that aud...

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Bibliographic Details
Main Authors: Mohamed, Mudzamir, Garba, Sunusi, Ismail, Shahifol Arbi
Format: Conference or Workshop Item
Language:English
Published: 2018
Subjects:
Online Access:http://repo.uum.edu.my/26069/1/ICAS%202018%2074%2079.pdf
http://repo.uum.edu.my/26069/
http://icas.my/index.php/proceedings/8-icas-2018-proceedings
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