研究发现,发生财务舞弊与未发生财务舞弊上市公司董事会中外部董事比例不存在显著差异;
Results from analysis indicate that there is no significant correlation between percentage of outside directors and financial fraud;
相对而言,许多美国企业的董事会中,外部董事的比例超过一半。
In contrast, many American enterprise's board of directors, the proportion of outside directors more than half.
外部董事在董事会所占比例和董事会会议次数都和盈余管理行为没有明显关系。
The proportion of outsides on the board and the number of boards' meetings have no significant relationship with earnings management.
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