Supervisory board characteristics and accounting information quality: Evidence from China

被引：51

作者：

Ran, Guanggui ^{[1
,2
]}

Fang, Qiaoling ^{[1
]}

Luo, Shuai ^{[1
]}

Chan, Kam C. ^{[3
]}

机构：

[1] Southwestern Univ Finance & Econ, Coll Accounting, Chengdu, Peoples R China

[2] Guizhou Univ, Coll Management, Guiyang 550003, Peoples R China

[3] Western Kentucky Univ, Gordon Ford Coll Business, Bowling Green, KY 42101 USA

来源：

INTERNATIONAL REVIEW OF ECONOMICS & FINANCE | 2015年 / 37卷

关键词：

Supervisory board; Corporate governance; Accounting information; CORPORATE GOVERNANCE; EARNINGS MANAGEMENT; FIRM;

D O I：

10.1016/j.iref.2014.10.011

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Using hand-collected data on the personal characteristics of supervisory board members, we study the relation between these characteristics and the accounting information quality of firms in China. Our results suggest that supervisors with an accounting or academic background, supervisor compensation, and female supervisors are consistent drivers of improvements in accounting information quality in China. Our conclusions are robust to earnings response coefficient and discretionary accrual approaches to measure accounting information quality. Chinese regulators and policy advisers can leverage our findings to improve the performance of supervisory boards in the two-tier corporate governance system in China. (C) 2014 Elsevier Inc All rights reserved.

引用

页码：18 / 32

页数：15

共 50 条

[31] Information accessibility and export quality: Evidence from China
Li, Guangzhong
Ding, Hui
Jia, Fansheng
REVIEW OF INTERNATIONAL ECONOMICS, 2024, 32 (02) : 480 - 509
[32] Do Board Characteristics Matter for Growth Firms? Evidence from China
Li, Qiuwei
Zhou, Wei
Zhou, Hui
Chen, Jiaxuan
JOURNAL OF RISK AND FINANCIAL MANAGEMENT, 2021, 14 (08)
[33] Accounting quality and countries institutional characteristics: Evidence from multinational firms
Berrim, Nizar
Ghadhab, Imen
Nizar, Hamza
INTERNATIONAL JOURNAL OF FINANCIAL ENGINEERING, 2024, 11 (01)
[34] Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana
Aboagye-Otchere, Francis
Nartey, Edward
Enusah, Abdulai
Aboagye, Alice Anima
ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES, 2023, 89 (05):
[35] Information Asymmetry, Board Characteristics and Quality of Earnings Information Disclosure
Chen, Liang
2013 3RD INTERNATIONAL CONFERENCE ON EDUCATION AND EDUCATION MANAGEMENT (EEM 2013), 2013, 27 : 187 - 190
[36] Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China
Yang, Zhonghai
Lu, Yang
Tan, Wenhao
ECONOMIC ANALYSIS AND POLICY, 2021, 70 : 123 - 147
[37] Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China
Fei, Qingqing
ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2024, 31 (03) : 301 - 319
[38] MANAGEMENT ACCOUNTING SYSTEM, INFORMATION QUALITY AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM LIBYA
Ghanem, Naser B.
Sulaiman, Suzana
ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2016, 11 (02): : 1 - 23
[39] The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam
Vu Thi Thanh Binh
Nhat-Minh Tran
Manh-Chien Vu
SAGE OPEN, 2022, 12 (03):
[40] The effect of accounting information quality and competition on investment inefficiency: evidence from Korea*
Cho, Sang-Min
Kang, Sun-A
ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2019, 26 (04) : 489 - 510

← 1 2 3 4 5 →