IEEE - Institute of Electrical and Electronics Engineers, Inc. - Independent director, earnings conservatism, investments opportunity-empirical evidence from Chinese listed companies

2008 International Conference on Management Science and Engineering (ICMSE)

Author(s): Luo Jin ; Li Yan-xi ; Wang Yang
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 September 2008
Conference Location: Long Beach, CA, USA
Conference Date: 10 September 2008
Page(s): 549 - 557
ISBN (CD): 978-1-4244-2388-0
ISBN (Paper): 978-1-4244-2387-3
DOI: 10.1109/ICMSE.2008.4668968
Regular:

Prior studies document mixed evidence on the efficacy of independent directors. Different from prior studies, as an important environmental factor, investment opportunity (IO) is adopted to... View More

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