Corporate Board Composition, Expertise and Earnings Quality

出版日期：2014/01/20
出版：UMT / Universiti Malaysia Terengganu
作者：Hafiza Aishah Hashim
語言：英文
檔案格式： PDF（適合平板）
頁數：52
ID：94241

關鍵字： knowledge
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內容簡介

This monograph investigates the relationship between the role of corporate board and earnings quality focusing on two main characteristics of board effectiveness: (1) board composition (i.e. board independence); and (2) board expertise (i.e. financial, governance and firm-specific expertise). This monograph documents a significant and positive association between governance and firm-specific expertise and earnings quality measured by the Dechow and Dichev’s accrual quality model.