The Relationship between Board Structure and Information Content of Accounting Earnings
The primary objective of this study is to show that board structure affects the value relevance of earnings. The role of board structure is to reduce the conflicts of interests between shareholders and managers. Four attributes of board structure includes Board size, CEO membership, Duality and Boar...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2011-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1275_3049596c6c3d5b70d284423c620c361a.pdf |