Xin, Yu; Xin, Ying; Huang, Xinyi; Xu, Liping - In: China journal of accounting research : CJAR 17 (2024) 4, pp. 1-31
) versus non-SOEs and their independent directors respond to variations in regulatory compliance risk. Following the revision … directors. Non-SOEs are more likely to compensate for independent directors' fulfillment risk by increasing salaries and their … independent directors are more likely to resign to avoid litigation risk. The coping strategies for SOEs, non-SOEs and independent …