Independent directors and earnings management : the moderating effects of controlling shareholders and the divergence of cash-flow and control rights
Soushan Wu, Chin-Mei Chen, Pei-Ching Lee
| Year of publication: |
January 2016
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| Authors: | Wu, Soushan ; Chen, Chin-Mei ; Lee, Pei-Ching |
| Published in: |
The North American journal of economics and finance : a journal of financial economics studies. - Amsterdam [u.a.] : Elsevier, ISSN 1062-9408, ZDB-ID 1289278-6. - Vol. 35.2016, p. 153-165
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| Subject: | Independent directors | Earnings management | Controlling shareholders | Divergence of cash-flow and control rights | External auditors | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Aktionäre | Shareholders | Führungskräfte | Managers | Wirtschaftsprüfung | Financial audit | Controlling | Management control | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.najef.2015.10.007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011672311