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https://hdl.handle.net/10356/9370| 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. | URI: | http://hdl.handle.net/10356/9370 | Schools: | Nanyang Business School | 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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| File | Description | Size | Format | |
|---|---|---|---|---|
| NBS-REPORTS_2029.pdf Restricted Access | 277.96 kB | Adobe PDF | View/Open |
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