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ArticleSupervisory board characteristics and accounting information quality: Evidence from China

Guanggui Ran2014

Article2014

Supervisory board characteristics and accounting information quality: Evidence from China

Guanggui Ran · Qiaoling Fang · Shuai Luo · Kam C. Chan

116 citations·0/0 files stored·International Review of Economics & Finance

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1993Common risk factors in the returns on stocks and bonds 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1996Higher market valuation of companies with a small board of directors 2009Women in the boardroom and their impact on governance and performance☆1999A Review of the Earnings Management Literature and Its Implications for Standard Setting

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2017Auditor specialization, accounting information quality and investment efficiency 2019Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia 2018Dynamic study of corporate governance structure and firm performance in China 2018Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions 2020

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Details

Year2014

Typearticle

Published2014-11-07

VenueInternational Review of Economics & Finance

ISSN-L1059-0560

Languageen

Citations116

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.iref.2014.10.011

openalex_workW2056905938

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