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: | Ahmed, K., Hossain, Mahmud, Adams, M. |
|---|---|
| Format: | Journal Article |
| Published: |
Blackwell Publishing
2006
|
| Online Access: | http://hdl.handle.net/20.500.11937/39745 |
Similar Items
The Influence of Board of Directors on Earnings Management
by: Meng, Linan
Published: (2022)
by: Meng, Linan
Published: (2022)
Board sub-committees and earnings quality
by: Sultana, Nigar, et al.
Published: (2017)
by: Sultana, Nigar, et al.
Published: (2017)
The Effect of Board Structure and Institutional Ownership on Earnings Management
by: Wong, Shi Yang
Published: (2006)
by: Wong, Shi Yang
Published: (2006)
Boards Characteristics and Earnings Quality: UK Evidence
by: Nur, Nalini
Published: (2016)
by: Nur, Nalini
Published: (2016)
Board of Directors, Audit Committee, and Earnings Management
by: LIU, Tong
Published: (2017)
by: LIU, Tong
Published: (2017)
Board Characteristics, Audit Committees and Earnings quality
by: Jiao, Xuelin
Published: (2017)
by: Jiao, Xuelin
Published: (2017)
Board Of Director's Networks And Earnings Quality In Malaysia
by: Jamaludin, Mohd Faizal
Published: (2017)
by: Jamaludin, Mohd Faizal
Published: (2017)
The effect of board structure and institutional ownership structure on earnings management
by: Wong, Shi Yang, et al.
Published: (2009)
by: Wong, Shi Yang, et al.
Published: (2009)
Independent non-executive directors, board size, remuneration and earnings management in Malaysian listed firms
by: Sia, Chow-Siing, et al.
Published: (2008)
by: Sia, Chow-Siing, et al.
Published: (2008)
Impact of board independence on the quality of community disclosures in annual reports
by: Yekini, Kemi C., et al.
Published: (2015)
by: Yekini, Kemi C., et al.
Published: (2015)
Association between Board characteristics and earnings quality:
Malaysian Evidence
by: Redhwan Ahmed AL-Dhamari,, et al.
Published: (2014)
by: Redhwan Ahmed AL-Dhamari,, et al.
Published: (2014)
Board Characteristics and Earnings Quality Based on UK Evidence
by: Zheng, Xinyue
Published: (2020)
by: Zheng, Xinyue
Published: (2020)
Earnings management and board characteristics: evidence from Malaysia
by: Norman Mohd. Saleh,, et al.
Published: (2005)
by: Norman Mohd. Saleh,, et al.
Published: (2005)
Earnings deviation of interim and annual accounts: pre and post-MASB 26
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022)
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022)
Board of Directors and Earnings Quality in Chinese Manufacturing Listed Companies
by: Chi, X
Published: (2016)
by: Chi, X
Published: (2016)
Board Characteristics and Earnings Management in Chinese Real Estate Industry
by: ZHOU, Li
Published: (2019)
by: ZHOU, Li
Published: (2019)
Testing the Influence of Corporate Board diversity, Board Composition, and Board CSR Awareness on Environment Sustainable Disclosure? - Evidence from Chinese Information Technology Services Industry
by: Zhang, Huize
Published: (2019)
by: Zhang, Huize
Published: (2019)
The influence of board characteristics on earnings quality in Chinese listed family companies
by: Yang, Yifan
Published: (2020)
by: Yang, Yifan
Published: (2020)
Getting CFO on Board - Its Impact on Firm Performance and Earnings Quality
by: Duong, Lien, et al.
Published: (2020)
by: Duong, Lien, et al.
Published: (2020)
Board Characteristics and Earnings Management: Empirical Analysis of UK Listed Companies
by: LUO, JIESI
Published: (2017)
by: LUO, JIESI
Published: (2017)
The relationship between board leadership structure and earnings management in Asia-Pacific
by: Yasser, Qaiser Rafique, et al.
Published: (2016)
by: Yasser, Qaiser Rafique, et al.
Published: (2016)
An empirical study into the effects of state ownership and board characteristics on earnings management: the Chinese context
by: Li, Qinlin
Published: (2020)
by: Li, Qinlin
Published: (2020)
An empirical study into the effects of state ownership and board characteristics on earnings management: the Chinese context
by: Li, Qinlin
Published: (2020)
by: Li, Qinlin
Published: (2020)
An empirical study into the effects of state ownership and board characteristics on earnings management: the Chinese context
by: Li, Qinlin
Published: (2020)
by: Li, Qinlin
Published: (2020)
Investment opportunity set and dividend policy in Malaysia : some evidence on the role of government ownership, family ownership, board size and board composition / Ravichandran K. Subramaniam.
by: Subramaniam, Ravichandran K.
Published: (2011)
by: Subramaniam, Ravichandran K.
Published: (2011)
Perceptions of organizational culture and board
effectiveness on Malaysian cooperative board of directors
by: Mohd Hashim, Hezlina, et al.
Published: (2019)
by: Mohd Hashim, Hezlina, et al.
Published: (2019)
Board size, Chief Risk Officer and risk-taking in Islamic Banks: role of Shariah Supervisory Board
by: Nur Athirah Najwa,, et al.
Published: (2019)
by: Nur Athirah Najwa,, et al.
Published: (2019)
The effect of board composition on firm performance in Indonesia
by: Prabowo, Muhammad Agung
Published: (2010)
by: Prabowo, Muhammad Agung
Published: (2010)
An aircraft boarding model accounting for passengers’ individual properties
by: Tang, T., et al.
Published: (2012)
by: Tang, T., et al.
Published: (2012)
Shari’ah supervisory board’s size impact on performance in the Islamic banking industry: empirical investigation of the optimal board size across jurisdictions
by: Haron, Razali, et al.
Published: (2020)
by: Haron, Razali, et al.
Published: (2020)
Are boards on board? A model of corporate board influence on sustainability
by: Galbreath, Jeremy
Published: (2011)
by: Galbreath, Jeremy
Published: (2011)
Board Characteristics and Earnings Management: Empirical Analysis of UK Listed Manufacturing Companies
by: WANG, HANYU
Published: (2020)
by: WANG, HANYU
Published: (2020)
The Effectiveness of Corporate Governance on Earnings Management in Companies Listed on the Main Board of Singapore Exchange (SGX)
by: Ngete, Zipora Adoyo
Published: (2013)
by: Ngete, Zipora Adoyo
Published: (2013)
Does board size matters? New evidence from a two-tier board system / Salim Darmadi
by: Darmadi, Salim
Published: (2014)
by: Darmadi, Salim
Published: (2014)
Are boards on board? A model of corporate board influence on sustainability performance
by: Galbreath, Jeremy
Published: (2012)
by: Galbreath, Jeremy
Published: (2012)
Board Diversity And Board Monitoring On Performance Of Malaysian Acquiring Companies: The Interaction Effect Of Board Monitoring Intensity
by: Osman, Nora
Published: (2024)
by: Osman, Nora
Published: (2024)
Are boards on board? A model of diversity, corporate board influence, and sustainability performance.
by: Galbreath, Jeremy
Published: (2011)
by: Galbreath, Jeremy
Published: (2011)
Properties of kenaf bast fibre cement composite board
by: Ahmed Basher, Amel Basher
Published: (2013)
by: Ahmed Basher, Amel Basher
Published: (2013)
CEO duality, board size and firm performance : Evidence in Vietnam
by: Le, Hanh Thi My, et al.
Published: (2023)
by: Le, Hanh Thi My, et al.
Published: (2023)
The relationship between the board characteristics and earnings management: Empirical evidence of Chinese Listed Companies
by: Yang, Xinyi
Published: (2020)
by: Yang, Xinyi
Published: (2020)
Similar Items
-
The Influence of Board of Directors on Earnings Management
by: Meng, Linan
Published: (2022) -
Board sub-committees and earnings quality
by: Sultana, Nigar, et al.
Published: (2017) -
The Effect of Board Structure and Institutional Ownership on Earnings Management
by: Wong, Shi Yang
Published: (2006) -
Boards Characteristics and Earnings Quality: UK Evidence
by: Nur, Nalini
Published: (2016) -
Board of Directors, Audit Committee, and Earnings Management
by: LIU, Tong
Published: (2017)