Board interlocks and the diffusion of disclosure policy
By Ye Cai, Dan S. Dhaliwal, Yongtae Kim, Carrie Pan. Review of accounting studies, 2014
167 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/25dfe34d9d3f342aff957bf26208eebac5694555
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- M. Deloof
- Stefano Cascino
- C. Beuselinck
- A. Vanstraelen
- Kesseven Padachi
- Chong-Chuo Chang
- P. Martínez‐Solano
- Pedro J. García-Teruel
Citations in the corpus
- Earnings Management within Multinational Corporations (2018, background): “(2013) shows that earnings management spreads between firms through shared directors, and Cai et al. (2014) provide evidence for interlocked directors to influence changes in corporate disclosure policies.”