Accounting conservatism and banking expertise on board of directors
Tri Tri Nguyen (),
Chau Minh Duong (),
Nguyet Thi Minh Nguyen () and
Hung Quang Bui ()
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Tri Tri Nguyen: University of Brighton
Chau Minh Duong: University of East London
Nguyet Thi Minh Nguyen: Ho Chi Minh City Open University
Hung Quang Bui: University of Economics Ho Chi Minh City
Review of Quantitative Finance and Accounting, 2020, vol. 55, issue 2, No 4, 539 pages
Abstract Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board. We find that accounting conservatism is negatively affected by banking expertise on the board. Also, the results indicate that banking expertise on the board has a more pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage. The evidence has some implications for boards of directors.
Keywords: Accounting conservatism; Banking expertise; Boards of directors (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
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