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

Copyright Owner and License

Authors

Additional URL

https://doi.org/10.18374/JIFE-21-3.10

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