Empirical Studies in Financial Accounting

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Keywords = Information Content of Accounting Earnings

Number of Articles: 1
The Relationship between Board Structure and Information Content of Accounting Earnings

Rooholah Sedighi

Volume 9, Issue 33 , April 2011, , Pages 99-125

Abstract
  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 Board ...  Read More