Impact of the Independent Directors' Social Network on Earnings Management Before and During the COVID-19 Period
Ruixiong Qi,
Anna Che Azmi,
Azlina Abdul Jalil
Abstract:This study examines the impact of the independent directors' social network on earnings management before and during the COVID-19 pandemic. The COVID-19 pandemic increased uncertainty and pressure in the business environment, which led to intensified earnings management of listed companies worldwide. The research constructs centrality indexes of the independent director social network through the social network analysis method and conducts an empirical study on 1,167 A-share listed companies in China from 2009… Show more
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