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- W2389015491 abstract "This paper empirically researches the relationship between the characteristics of board of directors and earning management based on a dataset consisting of listed private companies of both Shanghai and Shenzhen Stock exchange from 2004 to 2006.These findings suggest that earning management is indistinctively negatively associated with the board size,significantly positively associated with the numbers of board meeting,indistinctively positively associated with board independence,indistinctively positively associated with general manager duality,and significantly negatively associated with independent directors who do not come from the place where listed private companies registered,the frequency of independent directors attend meeting." @default.
- W2389015491 created "2016-06-24" @default.
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- W2389015491 date "2011-01-01" @default.
- W2389015491 modified "2023-09-23" @default.
- W2389015491 title "Characteristics of Board of Directors and the Earnings Management of the Corporate——An Empirical Study on the Panel Data in Chinese Listed Private Companies" @default.
- W2389015491 hasPublicationYear "2011" @default.
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