Independent directors’ board networks and controlling shareholders’ tunneling behavior

Article English OPEN
Chen, Yunsen ; Wang, Yutao ; Lin, Le (2014)
  • Publisher: Elsevier BV
  • Journal: China Journal of Accounting Research, volume 7, issue 2, pages 101-118 (issn: 1755-3091)
  • Related identifiers: doi: 10.1016/j.cjar.2013.09.002
  • Subject: Accounting. Bookkeeping | G30 | Social network analysis | Tunneling | M00 | Independent director | L14 | HF5601-5689 | Network
    • ddc: ddc:650

As one of the channels by which board directors build important relationships, board networks can affect the governance role of independent directors. Defining director board networks as their connections based on direct ties they establish when serving on at least one ... View more
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