Active independent directors and earnings quality

• Main Authors: KUSNADI, Yuanto, SRINIDHI, Bin
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2022
• Subjects: Active independent directors; earnings quality; corporate governance; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1987; https://ink.library.smu.edu.sg/context/soa_research/article/3014/viewcontent/Kusnadi_et_al22.pdf
• Institution: Singapore Management University

We examine the relationship between active independent directors and earnings quality for U.S. firms. We construct measures that proxy for activeness of independent directors and find that the proportion of active independent directors is under half on average. Our finding shows that earnings qualit...