Earnings informativeness, board size, board composition and board leadership structure
One of the functions of board of directors is to monitor the quality of financial reporting.Therefore, it is important to understand whether board of director characteristics influence the quality of financial reporting.This paper examines whether earnings informativeness varies with board size, boa...
Saved in:
Main Authors: | , , |
---|---|
Format: | Article |
Published: |
American Scientific Publishers
2015
|
Subjects: | |
Online Access: | http://repo.uum.edu.my/16480/ http://doi.org/10.1166/asl.2015.6089 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uum.repo.16480 |
---|---|
record_format |
eprints |
spelling |
my.uum.repo.164802016-04-12T04:16:24Z http://repo.uum.edu.my/16480/ Earnings informativeness, board size, board composition and board leadership structure Abdul Manaf, Kamarul Bahrain Amran, Noor Afza Ishak, Rokiah HD28 Management. Industrial Management One of the functions of board of directors is to monitor the quality of financial reporting.Therefore, it is important to understand whether board of director characteristics influence the quality of financial reporting.This paper examines whether earnings informativeness varies with board size, board composition and board leadership structure. We measure earnings informativeness by earnings and stock returns relationship.Our data consists of 3,761 firm-year observations of Malaysian firms listed on Bursa Malaysia over the period 2001–2012. Our results show that earnings informativeness is greater for firms that separate the roles of Chairman and CEO. However, the evidence shows that earnings informativeness does not vary with board size and board composition. American Scientific Publishers 2015 Article PeerReviewed Abdul Manaf, Kamarul Bahrain and Amran, Noor Afza and Ishak, Rokiah (2015) Earnings informativeness, board size, board composition and board leadership structure. Advanced Science Letters, 21 (5). pp. 1513-1516. ISSN 1936-6612 http://doi.org/10.1166/asl.2015.6089 doi:10.1166/asl.2015.6089 |
institution |
Universiti Utara Malaysia |
building |
UUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Utara Malaysia |
content_source |
UUM Institutionali Repository |
url_provider |
http://repo.uum.edu.my/ |
topic |
HD28 Management. Industrial Management |
spellingShingle |
HD28 Management. Industrial Management Abdul Manaf, Kamarul Bahrain Amran, Noor Afza Ishak, Rokiah Earnings informativeness, board size, board composition and board leadership structure |
description |
One of the functions of board of directors is to monitor the quality of financial reporting.Therefore, it is important to understand whether board of director characteristics influence the quality of financial reporting.This paper examines whether earnings informativeness varies with board size, board composition and board leadership structure. We measure earnings informativeness by earnings and stock returns relationship.Our data consists of 3,761 firm-year observations of Malaysian firms listed on Bursa Malaysia over the period 2001–2012. Our results show that earnings informativeness is greater for firms that separate the roles of Chairman and CEO. However, the evidence shows that earnings informativeness does not vary with board size and board composition. |
format |
Article |
author |
Abdul Manaf, Kamarul Bahrain Amran, Noor Afza Ishak, Rokiah |
author_facet |
Abdul Manaf, Kamarul Bahrain Amran, Noor Afza Ishak, Rokiah |
author_sort |
Abdul Manaf, Kamarul Bahrain |
title |
Earnings informativeness, board size, board composition and board leadership structure |
title_short |
Earnings informativeness, board size, board composition and board leadership structure |
title_full |
Earnings informativeness, board size, board composition and board leadership structure |
title_fullStr |
Earnings informativeness, board size, board composition and board leadership structure |
title_full_unstemmed |
Earnings informativeness, board size, board composition and board leadership structure |
title_sort |
earnings informativeness, board size, board composition and board leadership structure |
publisher |
American Scientific Publishers |
publishDate |
2015 |
url |
http://repo.uum.edu.my/16480/ http://doi.org/10.1166/asl.2015.6089 |
_version_ |
1644281980664152064 |
score |
13.149126 |