Does increased board independence reduce earnings management? Evidence from recent regulatory reforms

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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書目詳細資料
Main Authors:	CHENG, Qiang, CHEN, Xia, WANG, Xin
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2015
主題:	earnings management corporate governance board independence information environment Accounting Corporate Finance
在線閱讀:	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
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!
機構:	Singapore Management University
語言:	English

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