Board Reputation and Financial Reporting Quality

• 主要作者: SEGAL, Dan
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2011
• 主題: Reputation; Directors; Financial reporting quality; Monitoring; Accounting; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1060; https://ink.library.smu.edu.sg/context/soa_research/article/2059/viewcontent/BoardReputationandFinancialReportingQuality_Paper.pdf
• 機構: Singapore Management University

This study uses a new measure of board reputation that is based on the market value of other companies on which board members serve, and examines whether board reputation has a causal effect on monitoring as reflected in financial statement reporting quality. A negative causal effect is expected if...