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

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