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Keywords: Independent directors
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Journal Articles
The effect of firm-specific litigation risk on independent director conservatism
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2022) 48 (1): 96–112.
Published: 02 September 2021
...Guoping Liu; Jerry Sun Purpose The purpose of this study is to examine whether firm-specific litigation risk affects independent director conservatism in the oversight of financial reporting. Design/methodology/approach This study considers the enactment of Sarbanes–Oxley Act and the main US...
