Lee, Yung-chuan - In: Advances in management & applied economics 3 (2013) 3, pp. 45-66
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 …, and those hired because of mandatory appointments had a greater positive effect on earnings quality compared to directors …