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...

Full description

Saved in:
Bibliographic Details
Main Authors: Yawei He, Sunita Lylia Hamdan, Sellywati Mohd Faizal
Format: Article
Language:English
Published: Elsevier 2024-11-01
Series:Heliyon
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2405844024163359
Tags: Add Tag
No Tags, Be the first to tag this record!