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Amin, Q.A. 
ORCID: 0000-0002-7446-249X and Cumming, D.,
2023.
Regulatory reforms, board independence and earnings quality.
Journal of International Financial Markets, Institutions and Money, 88: 101840.
ISSN 1042-4431
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Abstract
We investigate the exogenous increase in the proportion of independent non-executive directors (INEDs) in response to the corporate governance regulations 2012 in Singapore and Vietnam to estimate the effectiveness of INEDs in restraining earnings management. We also investigate the moderating effect of two important characteristics of INEDs: education and tenure on the relationship between regulations 2012 and earnings management. Our core findings show that voluntary adopters with better INEDs education and optimal tenure experience a significant decrease in earnings management compared to mandatory adopters with lower of INEDseduca-tion and suboptimal tenure.
| Item Type: | Journal article | ||||||
|---|---|---|---|---|---|---|---|
| Publication Title: | Journal of International Financial Markets, Institutions and Money | ||||||
| Creators: | Amin, Q.A. and Cumming, D. | ||||||
| Publisher: | Elsevier BV | ||||||
| Date: | October 2023 | ||||||
| Volume: | 88 | ||||||
| ISSN: | 1042-4431 | ||||||
| Identifiers: |
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| Divisions: | Schools > Nottingham Business School | ||||||
| Record created by: | Laura Ward | ||||||
| Date Added: | 22 Sep 2023 15:30 | ||||||
| Last Modified: | 01 Sep 2024 03:00 | ||||||
| URI: | https://irep.ntu.ac.uk/id/eprint/49789 |
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