Are independent directors effective in lowering earnings management in China
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- Type
- article
- Published
- 2006-10-30
- Cited by
- 10
- References
- 32
- Access
- Open access
- OpenAlex
- https://openalex.org/W27273585
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:166354575
Keywords
Business, China, Earnings, Earnings management, Accounting
References
- Financial Packaging of IPO Firms in China
- Ethical Issues in the Evolution ofCorporate Governance in China
- The Non-Correlation between Board Independence and Long-Term Firm Performance
- Board Composition and Corporate Control: Evidence from the Insurance Industry
- Earnings Management During Import Relief Investigations
- Board Composition and Shareholder Wealth: The Case of Management Buyouts
- Outside directors and the adoption of poison pills
- Earnings Management to Avoid Earnings Decreases and Losses
- The Determinants of Board Composition
- Outside directors and corporate board decisions
- Outside directors and CEO turnover
- Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders
- The Impact of Improved Auditor Independence on Audit Market Concentration in China
- Incentives and Penalties Related to Earnings Overstatements that Violate GAAP
- The Independent Director in Chinese Corporate Governance
- Outside Directors, Board Effectiveness, and Earnings Management
- Errors in Estimating Accruals: Implications for Empirical Research
- Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals
- Discretionary-accruals models and audit qualifications
- An Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud
Cited by
- Can an effective audit committee help to mitigate earnings management in Chinese firms listed in Hong Kong
- The role of the audit committee and institutional investors in constraining earnings management : evidence from Chinese firms listed in Hong Kong
- Corporate governance mechanisms and earnings management in transitional countries – evidence from Chinese listed firms
- Ownership structure, board composition, and CEO pay-performance relationship: evidence from China
- Analisis Pengaruh Struktur Dewan Komisaris, Struktur Kepemilikan Sahamdan Komite Audit terhadap Financial Distress
- PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA
- Fraudulent Financial Reporting Based of Fraud Diamond Theory: A Study of the Banking Sector in Indonesia
- Determinants of Fraudulent Financial Reporting in Nigeria: Integrating Fraud Triangle Theory Elements
- The Effects of Corporate Governance, Managerial Ownership and Bonus Plan on Earnings Management: A Case of ASEAN-3 Companies
- ANTESEDEN MANAJEMEN LABA DAN KONSEKUENSINYA TERHADAP LAPORAN KORPORASI BERKELANJUTAN (CORPORATE SUSTAINABILITY REPORTING)
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