Luo, Jin-hui; Liu, Yue - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-28
counterparts. In China's unique institutional context, the reputation mechanism for independent directors applies to firms in …, using data from China. Firms with such directors, measured as the number of directorships in other listed firms, have higher … monitoring roles and compensate for weak institutions and governance in China. …