Affiliation of Independent Directors and Independent Supervisors with Current Audit Firm and Financial Reporting Quality
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === This research aims to investigate whether the presence of affiliated independent directors or independent supervisors affects accruals-based earnings management of Taiwanese listed companies. Independent directors/supervisors are “affiliated” if they previously a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/88066154137988154775 |