Are independent directors effective in lowering earnings management in China?
This study examines whether board independence is an effective corporate governance mechanism in reducing earnings management in China, a country with significantly different institutional and legal characteristics from the Anglo-Saxon countries. I investigate: (i) whether voluntary adoption of boar...
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| Format: | Others |
| Language: | en_US |
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Texas A&M University
2006
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| Online Access: | http://hdl.handle.net/1969.1/4307 |