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, that is, the firm's age, the capital expenditure required, growth in earnings per share, board independence, and CEO …
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This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors … improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of … independent directors on earnings quality. Empirical results showed that independent directors can improve the quality of earnings …
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