Board diversity and financial statement comparability: evidence from China
نویسندگان
چکیده
We investigate the relationship between board diversity (relation-oriented diversity, task-oriented and overall diversity) financial statement comparability. find that diverse boards are positively associated with comparability, suggesting improves governance mechanisms by alleviating agency conflicts, leading to higher comparability than homogenous boards. also institutional ownership affects association Furthermore, positive effect of ownership, more pronounced in non-state-owned firms non-crisis periods. Our findings remain consistent a battery econometric techniques measures This study provides new insights regarding role boardroom shaping qualitative aspect reporting, i.e.,
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ژورنال
عنوان ژورنال: Eurasian Business Review
سال: 2022
ISSN: ['1309-4297', '2147-4281']
DOI: https://doi.org/10.1007/s40821-022-00214-3