The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies

Agency theory suggests that independent outside board members may have an important monitoring function of the financial reporting process. As a result, boards with more independent directors have a tendency for increased monitoring and are therefore expected to insist on better earnings quality. Th...

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Bibliographic Details
Main Author: Sandra Alves
Format: Article
Language:English
Published: University of Wollongong 2014-09-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Online Access:http://ro.uow.edu.au/aabfj/vol8/iss3/3