Board of Directors’ Characteristics and Financial Restatement

• Main Author: Suhaily Hasnan, Hafizah Marzuki
• Format: Article
• Language: English
• Published: Universiti Sains Islam Malaysia 2017
• Subjects: Financial restatement, accounting misstatement, board of directors’ characteristics, board composition, board diversity, corporate governance.
• Online Access: http://ddms.usim.edu.my:80/jspui/handle/123456789/15298

Abstract The purpose of this study is to explore the effects of bond characteristics on financial restatement. The characteristics of board of directors are board size, board independence, directors’ tenure, gender diversity, board competence, board ethnicity, foreign board, duality role, multipl...