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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
World Scientific Publishing Co Pte Ltd
2024
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| Subjects: | |
| 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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