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    The effects of board composition and board size on the informativeness of annual accounting earnings

    Access Status
    Fulltext not available
    Authors
    Ahmed, K.
    Hossain, Mahmud
    Adams, M.
    Date
    2006
    Type
    Journal Article
    
    Metadata
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    Citation
    Ahmed, K. and Hossain, M. and Adams, M. 2006. The effects of board composition and board size on the informativeness of annual accounting earnings. Corporate Governance: An International Review. 14 (5): pp. 418-431.
    Source Title
    Corporate Governance: An International Review
    DOI
    10.1111/j.1467-8683.2006.00515.x
    ISSN
    09648410
    URI
    http://hdl.handle.net/20.500.11937/39745
    Collection
    • Curtin Research Publications
    Abstract

    This study extends earlier research on corporate governance by examining whether the information-usefulness of annual accounting earnings varies with the fraction of outside directors serving on the board and board size. Using panel data from New Zealand (NZ) firms for the financial years 1991-97, we find that earnings informativeness is negatively related to board size but is not related to the fraction of outside directors serving on the board. Our results are robust to controlling for various firm-specific factors that are known to be associated with earnings informativeness.

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