Board interlocks and the diffusion of disclosure policy
نویسندگان
چکیده
منابع مشابه
Board interlocks and the diffusion of disclosure policy
In this study, we examine whether board connections through shared directors influence firm disclosure policies. To overcome endogeneity challenges, we focus on an event that represents a significant change in firm disclosure policy: the cessation of quarterly earnings guidance. Our research design allows us to exploit the timing of director interlocks and therefore differentiate the director i...
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ژورنال
عنوان ژورنال: Review of Accounting Studies
سال: 2014
ISSN: 1380-6653,1573-7136
DOI: 10.1007/s11142-014-9280-0