Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors
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Abstract
Suggested Citation
DOI: 10.1108/ARA-06-2019-0124
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Cited by:
- Sattar Khan & Yasir Kamal & Muhammad Abbas & Shahid Hussain, 2022. "Board of directors and earnings manipulation: evidence from regulatory change," Future Business Journal, Springer, vol. 8(1), pages 1-22, December.
- NURHAYATI, Puji, 2021. "The Role Of Corporate Governance In Managing Small Income In Indonesian State-Owned Enterprise," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(1), pages 78-94, March.
More about this item
Keywords
Earnings opacity; Corporate governance; Board quality; Audit quality; IFRS adoption; G34; M41; M42;All these keywords.
JEL classification:
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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