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Keywords: Board quality
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Journal Articles
Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (4): 487–515.
Published: 09 June 2020
... far by Chinese regulators in re-establishing the audit market for CLC by showing that audit quality is negatively associated with earnings opacity and thereby improves reporting quality. Earnings opacity Corporate governance Board quality Audit quality IFRS adoption G34 M41 M42...
