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

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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:	https://doi.org/10.1016/j.intacc.2017.04... https://www.cfainstitute.org/en/research...
Depositing User:	Pure Connector
Date Deposited:	13 Feb 2018 16:30
Last Modified:	30 Sep 2021 17:48
URI:	https://ueaeprints.uea.ac.uk/id/eprint/66292
DOI:	10.2469/dig.v47.n11.5

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