Accounting conservatism and banking expertise on board of directors

被引：7

作者：

Tri Tri Nguyen ^{[1
,2
]}

Chau Minh Duong ^{[3
,4
]}

Nguyet Thi Minh Nguyen ^{[4
]}

Hung Quang Bui ^{[2
]}

机构：

[1] Univ Brighton, Room 127,Mithras House,Lewes Rd, Brighton BN2 4AT, E Sussex, England

[2] Univ Econ Ho Chi Minh City, 59C Nguyen Dinh Chieu St,Dist 3, Ho Chi Minh City, Vietnam

[3] Univ East London, Stratford Campus,Water Lane, London E15 4LZ, England

[4] Ho Chi Minh City Open Univ, 97 Vo Van Tan St,Ward 3, Ho Chi Minh City, Vietnam

来源：

REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING | 2020年 / 55卷 / 02期

关键词：

Accounting conservatism; Banking expertise; Boards of directors; CONDITIONAL CONSERVATISM; CORPORATE GOVERNANCE; ASYMMETRIC TIMELINESS; INDUSTRY EXPERTISE; FINANCIAL DISTRESS; INVESTMENT BANKER; EARNINGS QUALITY; TO-BOOK; DEBT; CONFLICTS;

D O I：

10.1007/s11156-019-00851-2

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board. We find that accounting conservatism is negatively affected by banking expertise on the board. Also, the results indicate that banking expertise on the board has a more pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage. The evidence has some implications for boards of directors.

引用

页码：501 / 539

页数：39

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