The unfriendly board: Antecedents and consequences of board dissent

نویسندگان

چکیده

This study examines the antecedents and consequences of board dissent. Drawing from agency theory information-processing perspective, we propose that level earnings management is negatively associated with likelihood dissent, this relationship moderated by environmental complexity. We also contend dissent may improve firm performance, but it prompt managers to use more deviant strategies. Using a sample public firms in China, find support for our hypotheses. Our findings contribute literatures on effectiveness corporate governance.

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ژورنال

عنوان ژورنال: European Management Journal

سال: 2021

ISSN: ['1873-5681', '0263-2373']

DOI: https://doi.org/10.1016/j.emj.2020.10.002