Busy independent directors and IPO company earnings management: Evidence from China
This study investigates the effect of busy independent directors on earnings management in Chinese initial public offering (IPO) companies from 2010 to 2020. Using various measures of busy independent directors, the results indicate that directors in IPO companies play a significant role in supervis...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Elsevier
2024-11-01
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Series: | Heliyon |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S2405844024163359 |
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