Earnings Informativeness, Board Size, Board Composition and Board Leadership Structure

被引：0
|
作者：
Abdul-Manaf, Kamarul Bahrain [1 ]
Amran, Noor Afza [1 ]
Ishak, Rokiah [1 ]
机构：
[1] Univ Utara Malaysia, Sch Accountancy, Sintok 06010, Kedah, Malaysia
来源：
ADVANCED SCIENCE LETTERS | 2015年 / 21卷 / 05期
关键词：
Earnings Informativeness; Board Size; Board Composition; Board Leadersip Structure; Financial Reporting Quality; CORPORATE GOVERNANCE; FIRM VALUE; OWNERSHIP; DIRECTORS;
D O I：
10.1166/asl.2015.6089
中图分类号：
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号：
07 ; 0710 ; 09 ;
摘要：
One of the functions of board of directors is to monitor the quality of financial reporting. Therefore, It is important to understand whether board of director characteristics influence the quality of financial reporting. This paper examines whether earnings informativeness varies with board size, board composition and board leadership structure. We measure earnings informativeness by earnings and stock returns relationship. Our data consists of 3,761 firm-year observations of Malaysian firms listed on Bursa Malaysia over the period 2001-2012. Our results show that earnings informativeness is greater for firms that separate the roles of Chairman and CEO. However, the evidence shows that earnings informativeness does not vary with board size and board composition.
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页码：1513 / 1516
页数：4
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