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Keywords: Board reforms
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (3): 816–842.
Published: 29 August 2024
...Shiyang Hu; Chunyan Wei; Rui Xue; Liang Yin; Bo Zhu Purpose This paper examines the effect of board reforms on managerial risk-taking incentive provision in state-owned enterprises (SOEs) whose managers are undue risk-averse. Design/methodology/approach We use the staggered implementation...
