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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| Format: | Article |
| Language: | English |
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University of Wollongong
2014-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol8/iss3/3 |