Do Foreign Directors Mitigate Earnings Management? Evidence from China (Digest Summary): X. Du, W. Jian, and S. Lai, International Journal of Accounting, Vol. 52, No. 2 (June 2017), 142-177

Research output: Contribution to specialist publicationBook/Film/Article review


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.
Original languageEnglish
Specialist publicationCFA Digest
PublisherCFA Institute
Publication statusPublished - Nov 2017

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