Supervisory board characteristics and accounting information quality: Evidence from China
Shuai Luo and
Kam C. Chan
International Review of Economics & Finance, 2015, vol. 37, issue C, 18-32
Using hand-collected data on the personal characteristics of supervisory board members, we study the relation between these characteristics and the accounting information quality of firms in China. Our results suggest that supervisors with an accounting or academic background, supervisor compensation, and female supervisors are consistent drivers of improvements in accounting information quality in China. Our conclusions are robust to earnings response coefficient and discretionary accrual approaches to measure accounting information quality. Chinese regulators and policy advisers can leverage our findings to improve the performance of supervisory boards in the two-tier corporate governance system in China.
Keywords: Supervisory board; Corporate governance; Accounting information (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5) Track citations by RSS feed
Downloads: (external link)
Full text for ScienceDirect subscribers only
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:37:y:2015:i:c:p:18-32
Access Statistics for this article
International Review of Economics & Finance is currently edited by H. Beladi and C. Chen
More articles in International Review of Economics & Finance from Elsevier
Bibliographic data for series maintained by Haili He ().