{"id":"https://openalex.org/W2081955893","doi":"https://doi.org/10.1016/j.jaccpubpol.2013.02.006","title":"The effectiveness of the mandatory disclosure of independent directors\u2019 opinions: Empirical evidence from China","display_name":"The effectiveness of the mandatory disclosure of independent directors\u2019 opinions: Empirical evidence from China","publication_year":2013,"publication_date":"2013-04-16","ids":{"openalex":"https://openalex.org/W2081955893","doi":"https://doi.org/10.1016/j.jaccpubpol.2013.02.006","mag":"2081955893"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccpubpol.2013.02.006","doi":"https://doi.org/10.1016/j.jaccpubpol.2013.02.006","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2013.02.006","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5104079597","display_name":"Xuesong Tang","orcid":"https://orcid.org/0009-0002-2573-0109","observed_orcids":["https://orcid.org/0009-0002-2573-0109"]},"institutions":[{"id":"https://openalex.org/I204831749","display_name":"Southwestern University of Finance and Economics","ror":"https://ror.org/04ewct822","country_code":"CN","type":"education","lineage":["https://openalex.org/I204831749"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xuesong Tang","raw_affiliation_strings":["School of Accounting, Southwestern University of Finance and Economics, No. 55 Guanghua Cun Street, Chengdu, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Southwestern University of Finance and Economics, No. 55 Guanghua Cun Street, Chengdu, China","institution_ids":["https://openalex.org/I204831749"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065407635","display_name":"Jun Du","orcid":"https://orcid.org/0000-0002-0449-4437","observed_orcids":["https://orcid.org/0000-0002-0449-4437","https://orcid.org/0009-0007-0383-0631"]},"institutions":[{"id":"https://openalex.org/I14243506","display_name":"Hong Kong Polytechnic University","ror":"https://ror.org/0030zas98","country_code":"HK","type":"education","lineage":["https://openalex.org/I14243506"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Jun Du","raw_affiliation_strings":["School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong","institution_ids":["https://openalex.org/I14243506"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084599194","display_name":"Qingchuan Hou","orcid":"https://orcid.org/0000-0002-3578-5309","observed_orcids":["https://orcid.org/0000-0002-3578-5309"]},"institutions":[{"id":"https://openalex.org/I181679659","display_name":"Shanghai University of Finance and Economics","ror":"https://ror.org/00wtvfq62","country_code":"CN","type":"education","lineage":["https://openalex.org/I181679659"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Qingchuan Hou","raw_affiliation_strings":["Institute of Accounting and Finance, School of Accountancy, Shanghai University of Finance and Economics, No. 777 GuoDing Road, Shanghai, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Accounting and Finance, School of Accountancy, Shanghai University of Finance and Economics, No. 777 GuoDing Road, Shanghai, China","institution_ids":["https://openalex.org/I181679659"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5065407635"],"corresponding_institution_ids":["https://openalex.org/I14243506"],"apc_list":{"value":3380,"currency":"USD","value_usd":3380},"apc_paid":null,"fwci":14.2274,"has_fulltext":false,"cited_by_count":82,"citation_normalized_percentile":{"value":0.98379886,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"32","issue":"3","first_page":"89","last_page":"125"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9721999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9721999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.02500000037252903,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/independent-directors","display_name":"independent directors","score":0.9279999732971191},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.9300000071525574},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.597000002861023},{"id":"https://openalex.org/keywords/corporate-governance-regulation","display_name":"corporate governance regulation","score":0.6869999766349792},{"id":"https://openalex.org/keywords/stock-market-reaction","display_name":"stock market reaction","score":0.7839999794960022},{"id":"https://openalex.org/keywords/dividend-policy","display_name":"dividend policy","score":0.7480000257492065},{"id":"https://openalex.org/keywords/executive-turnover","display_name":"executive turnover","score":0.9879999756813049},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.7260000109672546},{"id":"https://openalex.org/keywords/special-treatment","display_name":"special treatment","score":0.6179999709129333},{"id":"https://openalex.org/keywords/regulatory-enforcement","display_name":"regulatory enforcement","score":0.9670000076293945},{"id":"https://openalex.org/keywords/director-tenure","display_name":"director tenure","score":0.42800000309944153},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.609000027179718}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7767876386642456},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7754065990447998},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.7357820272445679},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.5403000116348267},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5154145956039429},{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.5113794207572937},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.4754228889942169},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.46276727318763733},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.43950819969177246},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.43463775515556335},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3074607849121094},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10458254814147949},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07588514685630798},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.jaccpubpol.2013.02.006","doi":"https://doi.org/10.1016/j.jaccpubpol.2013.02.006","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2013.02.006","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},{"id":"pmh:oai:ira.lib.polyu.edu.hk:10397/11026","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10397/11026","pdf_url":null,"source":{"id":"https://openalex.org/S4306400205","display_name":"PolyU Institutional Research Archive (Hong Kong Polytechnic University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I14243506","host_organization_name":"Hong Kong Polytechnic University","host_organization_lineage":["https://openalex.org/I14243506"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal/Magazine Article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G7706841186","display_name":null,"funder_award_id":"ES/K006614/1","funder_id":"https://openalex.org/F4320334630","funder_display_name":"Economic and Social Research Council"}],"funders":[{"id":"https://openalex.org/F4320309102","display_name":"City University of New York","ror":"https://ror.org/00453a208"},{"id":"https://openalex.org/F4320312710","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177"},{"id":"https://openalex.org/F4320321001","display_name":"National Natural Science Foundation of China","ror":"https://ror.org/01h0zpd94"},{"id":"https://openalex.org/F4320324176","display_name":"Changzhou Science and Technology Bureau","ror":"https://ror.org/00wgk5w17"},{"id":"https://openalex.org/F4320329795","display_name":"Southwestern University of Finance and Economics","ror":"https://ror.org/04ewct822"},{"id":"https://openalex.org/F4320334630","display_name":"Economic and Social Research Council","ror":"https://ror.org/03n0ht308"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":71,"referenced_works":["https://openalex.org/W1507782914","https://openalex.org/W1526589366","https://openalex.org/W1907498074","https://openalex.org/W1913953696","https://openalex.org/W1940696712","https://openalex.org/W1965707271","https://openalex.org/W1977528366","https://openalex.org/W1979369088","https://openalex.org/W1979611065","https://openalex.org/W1980116391","https://openalex.org/W1987307803","https://openalex.org/W1992614378","https://openalex.org/W2014828503","https://openalex.org/W2014865725","https://openalex.org/W2018581816","https://openalex.org/W2028407599","https://openalex.org/W2037832385","https://openalex.org/W2038186283","https://openalex.org/W2045841053","https://openalex.org/W2054598233","https://openalex.org/W2057030763","https://openalex.org/W2057190074","https://openalex.org/W2059545387","https://openalex.org/W2074132263","https://openalex.org/W2083566985","https://openalex.org/W2090967006","https://openalex.org/W2097764282","https://openalex.org/W2098842217","https://openalex.org/W2113942631","https://openalex.org/W2118600904","https://openalex.org/W2130931298","https://openalex.org/W2130954557","https://openalex.org/W2131136597","https://openalex.org/W2135241016","https://openalex.org/W2136855470","https://openalex.org/W2137254496","https://openalex.org/W2139122730","https://openalex.org/W2150598666","https://openalex.org/W2156311802","https://openalex.org/W2158771693","https://openalex.org/W2160184254","https://openalex.org/W2164741508","https://openalex.org/W2256075884","https://openalex.org/W2268712472","https://openalex.org/W2605868452","https://openalex.org/W2891717843","https://openalex.org/W3021889044","https://openalex.org/W3121251469","https://openalex.org/W3121494557","https://openalex.org/W3121531922","https://openalex.org/W3121897833","https://openalex.org/W3122071924","https://openalex.org/W3122610520","https://openalex.org/W3122859634","https://openalex.org/W3122984618","https://openalex.org/W3123323948","https://openalex.org/W3123468997","https://openalex.org/W3123504461","https://openalex.org/W3123690627","https://openalex.org/W3123746573","https://openalex.org/W3124379587","https://openalex.org/W3124888097","https://openalex.org/W3125349408","https://openalex.org/W3125722279","https://openalex.org/W3125882752","https://openalex.org/W3125954083","https://openalex.org/W3126115909","https://openalex.org/W4249125297","https://openalex.org/W4249806390","https://openalex.org/W4396760380","https://openalex.org/W6682744201"],"related_works":["https://openalex.org/W3123020795","https://openalex.org/W4412738316","https://openalex.org/W2075988608","https://openalex.org/W1156002704","https://openalex.org/W2137254496","https://openalex.org/W1540101385","https://openalex.org/W4394974148","https://openalex.org/W3125041837","https://openalex.org/W4416549064","https://openalex.org/W7118446666"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":13},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":15},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
