The effects of corporate governance on the informativeness of earnings

被引：11
|
作者：
Petra S.T. [1 ]
机构：
[1] Frank G. Zarb School of Business, Hofstra University, 134 Hofstra University, Hempstead
来源：
Economics of Governance | 2007年 / 8卷 / 2期
关键词：
Board of directors G390; Corporate governance G300; Earnings informativeness G140;
D O I：
10.1007/s10101-006-0018-8
中图分类号：
学科分类号：
摘要：
This study draws upon prior research on corporate governance and examines whether the informativeness of earnings, proxied by the earnings response coefficient varies with the percentage of outside independent directors serving on the board, the absence of CEO duality, and the presence of independent audit (AUDC), compensation (COMC), and nominating (NOMC) committees. The results suggest a positive association between the proportion of outside independent directors serving on firm's boards and earnings informativeness. However, the results do not suggest an association between non-CEO duality, or independent AUDC, COMC, and NOMC and earnings informativeness. © 2006 Springer-Verlag.
引用
收藏
页码：129 / 152
页数：23
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