The effects of board composition and board size on the informativeness of annual accounting earnings
This study extends earlier research on corporate governance by examining whether the information-usefulness of annual accounting earnings varies with the fraction of outside directors serving on the board and board size. Using panel data from New Zealand (NZ) firms for the financial years 1991-97, w...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Blackwell Publishing
2006
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| Online Access: | http://hdl.handle.net/20.500.11937/39745 |