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    Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia

    Tham YH 2016.pdf (1.644Mb)
    Access Status
    Open access
    Authors
    Tham, Yeut Hong
    Date
    2016
    Supervisor
    Prof. Ross Taplin
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    Faculty
    Curtin Business School
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/53002
    Collection
    • Curtin Theses
    Abstract

    This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgeable and experienced board of directors resulting from other multiple board directorships. Consequently, the applicability of resource dependency theory between multiple directorships and earnings management, audit fees and CSR disclosures is validated from the results.

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