Do Foreign Directors Mitigate Earnings Management? Evidence from China (Digest Summary):X. Du, W. Jian, and S. Lai, International Journal of Accounting, Vol. 52, No. 2 (June 2017), 142-177

Jackson, Antony (2017) Do Foreign Directors Mitigate Earnings Management? Evidence from China (Digest Summary):X. Du, W. Jian, and S. Lai, International Journal of Accounting, Vol. 52, No. 2 (June 2017), 142-177. In: UNSPECIFIED CFA Institute.

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Abstract

A higher proportion of foreign directors on Chinese boards helps mitigate earnings management, but the effect is less pronounced in state-owned enterprises, where political force may substitute for the benefits of board diversity---advising and monitoring---that foreign directors bring to an organization.

Item Type: Book Section
Additional Information: CFA Digest Summary of 'Do Foreign Directors Mitigate Earnings Management? Evidence from China'; X. Du, W. Jian, & S. Lai; International Journal of Accounting, Vol 52. No. 2 (June 2017), 142-177.
Faculty \ School: Faculty of Social Sciences > School of Economics
Related URLs:
Depositing User: Pure Connector
Date Deposited: 13 Feb 2018 16:30
Last Modified: 07 Aug 2018 00:36
URI: https://ueaeprints.uea.ac.uk/id/eprint/66292
DOI: 10.2469/dig.v47.n11.5

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