The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings

By Kamran Ahmed, Mahmud Hossain, Mike Adams. 2006

344 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/37e765e723787313380f228d7597bed96b2d8e28

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. A. Gerged
2. Afzalur Rashid
3. Mohammad I. Jizi
4. Philip Brown
5. Waris Ali
6. A. Thani
7. Zeeshan Mahmood
8. Peter Verhoeven

In Strategy and Management

1. A. Gerged
2. Afzalur Rashid
3. Mohammad I. Jizi
4. Philip Brown
5. Waris Ali
6. Zeeshan Mahmood
7. Peter Verhoeven
8. Wendy Beekes

Citations in the corpus

• The Influence of Board Composition on Sustainable Development Disclosure (2017, background): “Hence, boards with relatively higher independence are supposed to exercise better monitoring (Ahmed et al., 2006; Cheng and Courtenay, 2006).”
• Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia (2009, background): “Among the factors are size (Mohamed Zain, 1999; Romlah et al., 2003; Ousama and Fatima, 2006), profitability (Inchausti, 1997; Janggu, 2004); board composition (Chaganti et al., 1985; Hermalin and Weisbach, 1991; Ahmed et al., 2005) and industry type (Cooke, 1991; Ousama and Fatima, 2006).”
• Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study (2018, background): “A board with a high percentage of independent directors is assumed to be more effective in monitoring and controlling management [31,32].”
• Corporate Governance, Accounting and Finance: A Review (2011, positive): “Similarly, larger boards of New Zealand firms are associated with lower earnings informativeness, while the proportion of outside directors again has no effect (Ahmed et al., 2006).”
• Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018, background): “Similarly, according to stakeholder theory, greater board independence reduces the conflicts of interests between different stakeholders, encouraging management activities to maximize long-term value and higher levels of transparency [60,61].”
• Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013, neutral): “Therefore, a higher proportion of independent directors on the board is expected to lead to better monitoring and control of management (John and Senbet 1998; Ahmed et al. 2006; Cheng and Courtenay 2006).”
• Revisiting Agency Theory: Evidence of Board Independence and Agency Cost from Bangladesh (2015, background): “Therefore, surprisingly, there is no general consensus and/or consistent evidence from prior studies on the benefit of outside directors (Johnson et al. 1996; Dalton et al. 1998; Kiel and Nicholson 2003; Ahmed et al. 2006; Dalton and Dalton 2011).”
• Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, background): “For instance, Ahmed et al. (2006) state that small-sized boards are more efficient in reducing agency conflicts.”