家族控制董事会独立性与盈余管理基.pdfVIP

2009 Jaggi, Leung, Gul JAPP Family control, board ce and earnin anagement: Evidence based on firms Motivation  Studies based on data for US and UK firms that corporations with t boards tend to have less earnin anagement (see Dechow and Dichev, 2002; Peasnell et al., 2000).  The institutional arrangements of a country have a significant impact on the magnitude of earnin anagement and earnings quality (Hai