Open AccessThe Strategic Financial Reporting: Evidence from Directors' and Officers' Liability Insurance
Author(s) -
Jin Woo Choi
Publication year - 2017
Publication title -
diji'teol jeongchaeg yeon'gu
Language(s) - English
Resource type - Journals
eISSN - 1975-0722
pISSN - 1738-1916
DOI - 10.14400/jdc.2017.15.1.77
Subject(s) - accrual , business , earnings , liability insurance , shareholder , accounting , moral hazard , actuarial science , litigation risk analysis , earnings management , liability , finance , corporate governance , economics , audit , incentive , microeconomics