TY - GEN
T1 - Do Foreign Directors Mitigate Earnings Management? Evidence from China (Digest Summary)
T2 - X. Du, W. Jian, and S. Lai, International Journal of Accounting, Vol. 52, No. 2 (June 2017), 142-177
AU - Jackson, Antony
N1 - CFA Digest Summary of 'Do Foreign Directors Mitigate Earnings Management? Evidence from China'; X. Du, W. Jian, & S. Lai; International Journal of Accounting, Vol 52. No. 2 (June 2017), 142-177.
PY - 2017/11
Y1 - 2017/11
N2 - A higher proportion of foreign directors on Chinese boards helps mitigate earnings management, but the effect is less pronounced in state-owned enterprises, where political force may substitute for the benefits of board diversity---advising and monitoring---that foreign directors bring to an organization.
AB - A higher proportion of foreign directors on Chinese boards helps mitigate earnings management, but the effect is less pronounced in state-owned enterprises, where political force may substitute for the benefits of board diversity---advising and monitoring---that foreign directors bring to an organization.
UR - https://doi.org/10.1016/j.intacc.2017.04.002
U2 - 10.2469/dig.v47.n11.5
DO - 10.2469/dig.v47.n11.5
M3 - Book/Film/Article review
VL - 47
JO - CFA Digest
JF - CFA Digest
PB - CFA Institute
ER -