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

• Main Authors: Quek, Kian Leong., Seah, Lianna., Wee, Fang Fang.
• Other Authors: Yao, Lee Jian
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Management
• Online Access: http://hdl.handle.net/10356/9370
• Institution: Nanyang Technological University

This paper examines the relation between earnings management and board independence based on the following board characteristics: the proportion of outside directors, the presence of Chief Executive Officer (CEO) duality and the presence of Chief Financial Officer (CFO) on board. We further demonstr...