Industry Expertise of Independent Directors and Accruals Quality
碩士 === 東海大學 === 會計學系 === 105 === This study investigates whether industry expertise of independent directors enhances board monitoring effectiveness by examining the financial reporting quality in Taiwan from 2010 to 2015. Using absolute discretionary accruals to measure financial reporting quality,...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/78322188883266436367 |