The influence of supervisory board composition on discretionary accruals in China
Effective corporate governance (CG) is crucial in mitigating earnings management, especially in emerging economies like China, where the two-tier board system presents unique challenges and opportunities. This study examines the impact of supervisory board (SB) composition on discretionary accruals...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Human Resource Management Academic Research Society
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/117464/ http://psasir.upm.edu.my/id/eprint/117464/1/117464.pdf |