Do Foreign Directors Mitigate Earnings Management? Evidence from China

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CFA Digest
November 2017 | Vol. 47 | No. 11
Source: CFA Institute
Xingqiang Du Wei Jian Shaojuan Lai
Antony Jackson, CFA (Reviewer)



A higher proportion of foreign directors on Chinese boards helps mitigate earnings management, but the effect is less pronounced in state-owned enterprises, where political force may substitute for the benefits of board diversity—advising and monitoring—that foreign directors bring to an organization.

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