The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain

By Beatriz García Osma, B. G. Noguer. 2007

226 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/777d902c195d036673d976d29026a662c3cc824e

Citations in the corpus

• Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, unknown): “The use of an aggregate index is particularly justified in the case of Spain, since recent literature shows that independent boards are inefficient in securing earnings quality unless independent directors are supported by other governance mechanisms, such as an independent nomination and remunerati”