The relation between independent director''s tenure and earnings qualit
碩士 === 中原大學 === 會計研究所 === 104 === This study investigates whether the tenure of independent directors affects and expects that a negative relation between tenure and the extent of earnings management. Empirical results show that when the longer the term of independent directors and supervisors, the...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/29952231798932409347 |
| Summary: | 碩士 === 中原大學 === 會計研究所 === 104 === This study investigates whether the tenure of independent directors affects and expects that a negative relation between tenure and the extent of earnings management. Empirical results show that when the longer the term of independent directors and supervisors, the greater earnings manipulation by top management. Specifically, the existence of a senior independent director facilitate to restrain downward earnings management. However, results reveal no significant relation between tenure and upward earnings managemen
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