Does increased board independence reduce earnings management? Evidence from the recent regulatory reform
We examine whether recent regulatory reforms requiring majority board independence reduce the extent of earnings management. Firms that did not have a majority of independent directors before the reforms (referred to as noncompliant firms) are required to increase their board independence. We find t...
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Main Authors: | CHEN, Xia, CHENG, Qiang, WANG, Xin |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2015
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1385 https://ink.library.smu.edu.sg/context/soa_research/article/2384/viewcontent/SSRN_id2522695.pdf |
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Institution: | Singapore Management University |
Language: | English |
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