The influence of supervisory board composition on discretionary accruals in China

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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...

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Bibliographic Details
Main Authors:	Li, Mengjia, Fauzi Saidin, Saidatunur, Lau, Yeng Wai, Teng, Jingxuan
Format:	Article
Language:	English
Published:	Human Resource Management Academic Research Society 2024
Online Access:	http://psasir.upm.edu.my/id/eprint/117464/ http://psasir.upm.edu.my/id/eprint/117464/1/117464.pdf

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