Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia

This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgea...

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Main Author: Tham, Yeut Hong
Format: Thesis
Published: Curtin University 2016
Online Access:http://hdl.handle.net/20.500.11937/53002
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author Tham, Yeut Hong
author_facet Tham, Yeut Hong
author_sort Tham, Yeut Hong
building Curtin Institutional Repository
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description This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgeable and experienced board of directors resulting from other multiple board directorships. Consequently, the applicability of resource dependency theory between multiple directorships and earnings management, audit fees and CSR disclosures is validated from the results.
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institution Curtin University Malaysia
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publishDate 2016
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spelling curtin-20.500.11937-530022017-06-08T03:04:14Z Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia Tham, Yeut Hong This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgeable and experienced board of directors resulting from other multiple board directorships. Consequently, the applicability of resource dependency theory between multiple directorships and earnings management, audit fees and CSR disclosures is validated from the results. 2016 Thesis http://hdl.handle.net/20.500.11937/53002 Curtin University fulltext
spellingShingle Tham, Yeut Hong
Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia
title Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia
title_full Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia
title_fullStr Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia
title_full_unstemmed Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia
title_short Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia
title_sort multiple directorships and financial and non-financial reporting measures: evidence from australia
url http://hdl.handle.net/20.500.11937/53002