کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878668 911117 2013 9 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The influence of director stock ownership and board discussion transparency on financial reporting quality
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The influence of director stock ownership and board discussion transparency on financial reporting quality
چکیده انگلیسی

Seventy-two active corporate directors participate in an experiment where management insists on aggressive recognition of revenue, but the chief audit executive proposes a more conservative approach. Results indicate interactive effects of director stock ownership and the transparency of director decisions. Stock-owning directors are more likely to oppose management’s attempts to manage earnings when transparency increases. For non-stock owning directors, however, increasing transparency does not affect the likelihood that directors oppose management’s attempts to manage earnings. The current study challenges suppositions that equate director stock ownership with improved financial reporting and higher corporate governance quality, and it provides evidence that increased transparency is beneficial when director compensation plans threaten director independence.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 38, Issue 5, July 2013, Pages 397–405
نویسندگان
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