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ACCOUNTING CONSERVATISM AND THE EXPERTISE OF BOARD MEMBERS

Este estudo buscou analisar o valor consultivo da expertise dos diretores de conselho de administração das entidades brasileiras como um parâmetro relevante para impactar o conservadorismo contábil. Os dados deste estudo são secundários, com uma amostra composta por 50 firmas da Bolsa Brasil Balcão (B3), cujos subsetores incluem entidades cíclicas e ...
Ferreira, Alison Silva, Dias Filho, José Maria, Castro, Miguel Angel Rivera, Oliveira, Nverson da Cruz   +3 more
openaire   +1 more source

The effect of board of directors’ expertise and tax avoidance on corporate debt

Accounting and Finance, 2021
Roman Lanis, Grant Richardson, Brett Govendir   +2 more
exaly  

Board expertise and the relationship between bank risk governance and performance

Cogent Business and Management, 2023
Lawrence Asare Boadi, Zangina Isshaq, Anthony Adu-Asare Idun   +2 more
exaly  

Board industry expertise and innovation input: evidence on the curvilinear relationship and the moderating effect of CEO

European Journal of Innovation Management, 2022
Fabrizia Sarto, Sara Saggese
exaly  

The effects of board expertise‐risk misalignment and subsequent strategic board reconfiguration on firm performance

Strategic Management Journal, 2021
Karen Schnatterly, Felipe Calvano, John P Berns   +2 more
exaly  

Board Expertise and Executive Incentives

Management Science, 2020
Xiaojing Meng, Jie Joyce Tian
exaly  

The value of expertise: how chief executive officer and board corporate social responsibility expertise enhance the financial effects of firms’ corporate social responsibility initiatives

Society and Business Review, 2023
Soumendra Nath Banerjee
exaly  

Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence

Journal of Contemporary Accounting and Economics, 2023
Michael J Marin, Gordon D Richardson, Steven E Salterio   +2 more
exaly  

Who needs experts most? B oard industry expertise and strategic change—a contingency perspective

Strategic Management Journal, 2017
Jana Oehmichen, Michael Wolff
exaly  

Determinants of board members' financial expertise — Empirical evidence from France

The International Journal of Accounting, 2009
Thomas Jeanjean, Hervé Stolowy
exaly