Board structure and earnings persistence: The mediation effect of board processes

被引：8

作者：

Ranasinghe, Dinithi ^{[1
]}

Mather, Paul ^{[2
]}

Young, Suzanne ^{[2
]}

机构：

[1] Univ Otago, Sch Business, Dept Accountancy & Finance, Dunedin 9054, New Zealand

[2] La Trobe Univ, Coll Arts Social Sci & Commerce, La Trobe Business Sch, Melbourne, Vic, Australia

来源：

AUSTRALIAN JOURNAL OF MANAGEMENT | 2020年 / 45卷 / 02期

关键词：

Board processes; cognitive conflict; earnings persistence; effort norms; knowledge and skills; mediation; CORPORATE GOVERNANCE; ACCRUALS QUALITY; AUDIT COMMITTEE; PLS-SEM; DIRECTORS; MANAGEMENT; PERSPECTIVES; INFORMATION; PERFORMANCE; CONFLICT;

D O I：

10.1177/0312896219851553

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Prior research has overlooked board processes and examined direct links between board structure and monitoring financial reporting with mixed results. We use an input-process-output heuristic model to argue that board processes mediate the association between board structure and earnings persistence. Our results support this assertion by showing the mediating effect of board processes and the impact on managerial behaviour in relation to monitoring financial reporting. We contribute to the accounting and finance literature by demonstrating the importance of examining alternative theoretical models and board-process variables, along with structure. This article also highlights the importance of establishing best-practice guidelines around board processes in governance regulations. JEL Classification: M41, G34

引用

页码：266 / 293

页数：28

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