Can board members with foreign experience help to deliver financial reports?
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Autor:innen
Autor:in (Körperschaft)
Publikationsdatum
2018
Typ der Arbeit
Dissertation
Studiengang
Sammlung
Typ
11 - Studentische Arbeit
Herausgeber:innen
Herausgeber:in (Körperschaft)
Betreuer:in
Übergeordnetes Werk
Themenheft
DOI der Originalpublikation
Link
Reihe / Serie
Reihennummer
Jahrgang / Band
Ausgabe / Nummer
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Verlag / Herausgebende Institution
Kozminski University
Verlagsort / Veranstaltungsort
Warschau
Auflage
Version
Programmiersprache
Abtretungsempfänger:in
Praxispartner:in/Auftraggeber:in
Zusammenfassung
We test whether diversity on corporate boards helps to increase the quality of financial reporting. In particular, we focus on members with foreign experience (EFE) sitting on boards and audit committees (ACs), and study how their presence as directors or members of AC enhances the timeliness of financial reporting. The results show that EFEs can effectively improve board's efficiency and result in increased timeliness of reporting. Our findings, therefore, support the theoretical assumptions of selective adaptation theory by showing that companies translate an alien concept to local conditions and welcome the benefit of having an EFE on board. This study makes its core contribution by empirically showing that an EFE on boards and AC have implications for financial reporting quality. The results may be potentially helpful for supervisory bodies as well as regulators as they provide an insight on how the presence of EFEs influences financial reporting timeliness.
Schlagwörter
Fachgebiet (DDC)
Veranstaltung
Startdatum der Ausstellung
Enddatum der Ausstellung
Startdatum der Konferenz
Enddatum der Konferenz
Datum der letzten Prüfung
ISBN
ISSN
Sprache
Englisch
Während FHNW Zugehörigkeit erstellt
Nein
Zukunftsfelder FHNW
Publikationsstatus
Begutachtung
Open Access-Status
Lizenz
Zitation
Dobija, D., & Puławska, K. (2018). Can board members with foreign experience help to deliver financial reports? [Kozminski University]. https://doi.org/10.2139/ssrn.3123016