Publication Type
Journal Article
Version
submittedVersion
Publication Date
10-2021
Abstract
This study examines the relationship between six board compositions and the informativeness of earnings. The results show that smaller board sizes are more informativeness of earnings. Longer board service time is viewed as the experience and expertise to manage the firms and increases informativeness of earnings. The average board tenure is positively significant with the informativeness of earnings. The accounting earnings generated from the firms with more independent directors and female directors are highly valued by the investors. Consequently, the accounting earnings generated from these firms are highly valuable to the investors.
Keywords
board structure, board leadership, firm performance, corporate governance, informativeness of earnings
Discipline
Finance and Financial Management
Research Areas
Finance
Publication
Journal of International Finance and Economics
Volume
21
Issue
3
First Page
151
Last Page
164
ISSN
1555-6336
Identifier
10.18374/JIFE-21-3.10
Publisher
IABE
Citation
CHIRAPHOL, Chiyachantana N.; PATTANAWIHOK, Siripen; and PRASARNPHANICH, Pattarawan.
Corporate board leadership and earnings informativeness. (2021). Journal of International Finance and Economics. 21, (3), 151-164.
Available at: https://ink.library.smu.edu.sg/lkcsb_research/6820
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.18374/JIFE-21-3.10