Year: 2025
Type: article
Abstract: The independent director system is of great significance for the management of listed companies. It is regarded as an important scientific means to enhance the decision-making level of the board of directors and an important mechanism to protect the legitimate rights and interests of investors. Nowadays, our capital market is constantly developing and expanding, and the standards of corporate governance are also constantly improving. Against this backdrop, the role of independent directors in company activities has become increasingly important. People’s attention to them is also increasing. However, it is not clear what standards will be adopted to fulfill the duties of independent directors. There are many ambiguities. This has had a negative impact on the effectiveness of the independent director system and hindered its normal operation.
Source: Progress in Social Sciences
DOI: 10.35534/pss.0707099
Author: Tian Zixuan
Institution: Shanghai University of Political Science and Law
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4413205927