Board control and earnings quality - An empirical analysis from China's listed companies

被引：0
|
作者：
Li, Yajing [1 ]
Zhu, Hongquan [1 ]
Li, Yapeng [1 ]
机构：
[1] Univ Elect Sci & Technol China, Sch Management, Chengdu 610054, Peoples R China
来源：
PROCEEDINGS OF THE SECOND INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING MANAGEMENT | 2008年
关键词：
board control; earnings quality; earnings response coefficient;
D O I：
暂无
中图分类号：
T [工业技术];
学科分类号：
08 ;
摘要：
This paper explores the role of board in controlling firm's earnings quality from board structure and directors' working attitude, based on Chinese listed companies from year 2002 to 2005. The results show that firms with larger board size or firms with the board of audit committee have more significantly positive position on earnings quality and information added capability. The positive relationship between earnings and returns is the strongest when the board size is of 13. Independent directors, however, have no significant positive effect on earnings quality.
引用
收藏
页码：527 / 535
页数：9
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