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- W2384223839 abstract "Using the data of listed companies in China from 2000 to 2007,this study provides empirical evidence that firm with higher board independence has lower variability of ROA.But there isn't significant relationship between board independence and the variability of Q.Moreover,based on the exploration on mechanism of the influence of board independence on performance variability,we find that hat board independence is negatively associated with the variability of extraordinary items and operating discretionary accruals,which further reduce the variability of the corporate performance." @default.
- W2384223839 created "2016-06-24" @default.
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- W2384223839 date "2009-01-01" @default.
- W2384223839 modified "2023-09-23" @default.
- W2384223839 title "Re-examination of the Value of Board Independence: An Analysis Based on the Impact on Performance Variability" @default.
- W2384223839 hasPublicationYear "2009" @default.
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