Does increased board independence reduce earnings management? Evidence from recent regulatory reforms
In this paper, we examine whether recent regulatory reforms requiring majority board independence are effective in reducing earnings management. Firms that did not have a majority of independent directors prior to the reforms (referred to as non-compliance firms) are required to increase their board...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2015
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/866 https://ink.library.smu.edu.sg/context/soa_research/article/1865/viewcontent/does_increased_board_independence__1_.pdf |
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| Institution: | Singapore Management University |
| Language: | English |