CORPORATE BOARD: COMPOSITION, EXPERTISE AND EARNINGS QUALITY

CORPORATE BOARD: COMPOSITION, EXPERTISE AND EARNINGS QUALITY
Brand: Penerbit Universiti Malaysia Terengganu
Product Code: Business
Availability: In Stock
Price: MYR14.00
Ex Tax: MYR14.00
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Title:

CORPORATE BOARD: COMPOSITION, EXPERTISE AND EARNINGS QUALITY

Author:

Hafiza Aishah Hashim

ISBN:

978-967-0524-43-6

Price:

RM14.00

Year:

2014

Synopsis:

This monograph investigates the relationship between the role of corporate board and earnings quality focusing on two main characteristics of board effectiveness: (1) board composition (i.e. board independence); and (2) board expertise (i.e. financial, governance and firm-specific expertise). This monograph documents a significant and positive association between governance and firm-specific expertise and earnings quality measured by the Dechow and Dichev’s accrual quality model.

 

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