Liang, Shangkun; Fu, Rong; Jiang, Yanfeng - In: China Accounting and Finance Review 26 (2024) 1, pp. 102-133
background, this paper interprets the listing order of independent directors as independent directors' status, exploring their …-stage instrumental variable method, and Heckman two-stage method. Findings (1) Higher independent directors' status attribute to more … the relationship between the independent directors' status and their duty execution from an embedded cultural background …
