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Keywords: Earnings opacity
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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
...Wing Him Yeung; Camillo Lento Purpose The purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China. Design/methodology/approach Two corporate governance mechanisms form the basis of the analysis: 1) the board of directors and 2...
