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Open access Aug 2026

Foreign‐Experienced Independent Directors and Leverage Manipulation in China

This study finds that foreign‐experienced independent directors play a significant governance role in mitigating corporate leverage manipulation among Chinese listed firms. Using panel data from 2008 to 2023, the analysis shows that their presence on boards is associated with lower levels of leverage manipulation, pr...

Fu-Ying Wei, H. Huang, Si-Yuan Xuan et al. · 0 citations

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