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.
实证结果还表明，董事会会议次数与公司绩效存在显著的负相关关系，这说明董事会行为中可能存在着很大程度的效率浪费。
The case study also reveals that the number of board meetings and the business performance are negatively correlated, which implies there may be a significant waste of efficiency in the act of board.
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