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Can Independent Directors Improve the Quality of Earnings? Evidence from Taiwan

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  • Yung-Chuan Lee

Abstract

This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of independent directors on earnings quality. Empirical results showed that independent directors can improve the quality of earnings, and those hired because of mandatory appointments had a greater positive effect on earnings quality compared to directors who were voluntarily hired. In addition, we also found that the controlling share held by a controlling shareholder reduces the benefit of independent directors on earnings quality.

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  • Yung-Chuan Lee, 2013. "Can Independent Directors Improve the Quality of Earnings? Evidence from Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 3(3), pages 1-4.
    • Handle: RePEc:spt:admaec:v:3:y:2013:i:3:f:3_3_4
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    Cited by:

    1. Idris Mohammed & Siam Yousef Abu & Nassar Mahmoud, 2018. "Board independence, earnings management and the moderating effect of family ownership in Jordan," Management & Marketing, Sciendo, vol. 13(2), pages 985-994, June.
    2. 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.

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