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Title: Earnings management v.s. board independence : a comparison between listed and non-listed companies.
Authors: Quek, Kian Leong.
Seah, Lianna.
Wee, Fang Fang.
Keywords: DRNTU::Business::Management
Issue Date: 2004
Abstract: This paper examines the relation between earnings management and board independence based on the following board characteristics: the proportion of outside directors, the presence of Chief Executive Officer (CEO) duality and the presence of Chief Financial Officer (CFO) on board. We further demonstrate that non-listed firms exhibit a higher level of earnings management than listed firms.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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