BOARD DIVERSITY NETWORKS AND EARNINGS QUALITY IN MALAYSIA
نویسندگان
چکیده
منابع مشابه
Board Interlocks and Earnings Quality
We show that board interlocked firms' accounting practices as reflected in earnings quality are significantly correlated, and more so for audit committee interlocks. We also show that these associations arise after interlock formation and cease after interlock dissolution, consistent with the notion that information about accounting practices transfers between interlocked firms. It has been sai...
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We examine whether earnings management spreads from firm to firm via board connections. We find that contagion of accounting quality occurs via directors in interlocking boards with other firms. A firm with director links to firms that restated earnings tends to have poorer accounting quality and higher likelihood of restating its own financial reports. A firm with director links to firms that ...
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ژورنال
عنوان ژورنال: International Journal of Entrepreneurship and Management Practices
سال: 2021
ISSN: 2600-8750
DOI: 10.35631/ijemp.413005