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Intangible oversight and earnings quality: the disciplinary role of organizational capital

Year: 2026

Type: article

Source: International Journal of Managerial Finance

DOI: 10.1108/ijmf-07-2025-0359

Authors: Anju Saini, Darshan N. Manjegowda, Sarit Biswas, Dheeraj Sharma

Institution: Indian Institute of Management Rohtak

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7128674605

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Cites: 58

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