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Firms typically appoint independent directors based on the individual’s personality or character, not collectively as a group. We apply the Upper-Echelon theory to test the ability of the individual independent directors to discipline RPTs.
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This page is a summary of: Independent directors’ attributes and related party transactions in Malaysia: evidence from an individual perspective, Journal of Financial Reporting and Accounting, July 2023, Emerald,
DOI: 10.1108/jfra-08-2022-0316.
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