Text this: Earnings management v.s. board independence : a comparison between listed and non-listed companies.

  _____    __   __               ___     _____    
 / ____||  \ \\/ //     ___     / _ \\  |  __ \\  
/ //---`'   \ ` //     /   ||  | / \ || | |  \ || 
\ \\___      | ||     | [] ||  | \_/ || | |__/ || 
 \_____||    |_||      \__ ||   \___//  |_____//  
  `----`     `-`'       -|_||   `---`    -----`   
                         `-`