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Board financial experience and efficiency-based earnings management in pre- and post-international financial reporting standards

The study examines whether the board of directors with financial experience can effectively constrain earnings management pre- and post-International Financial Reporting Standards (IFRS). For a large balanced panel dataset of Taiwanese electronics companies over 2007–2017, we replace returns on asse...

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Bibliographic Details
Main Authors: Kweh, Qian Long, Nourani, Mohammad, Lu, Wen-Min, Ting, Irene Wei Kiong
Format: Article
Language:English
Published: World Scientific Publishing Co Pte Ltd 2024
Subjects:
HG Finance
Online Access:http://umpir.ump.edu.my/id/eprint/43397/1/Kweh%20et%20al.%20%282024%29_SER_in%20press.pdf
http://umpir.ump.edu.my/id/eprint/43397/
https://doi.org/10.1142/S0217590824500280
https://doi.org/10.1142/S0217590824500280
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http://umpir.ump.edu.my/id/eprint/43397/1/Kweh%20et%20al.%20%282024%29_SER_in%20press.pdf
http://umpir.ump.edu.my/id/eprint/43397/
https://doi.org/10.1142/S0217590824500280
https://doi.org/10.1142/S0217590824500280

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