Active independent directors and earnings quality
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...
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2022
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| 在線閱讀: | 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 |
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