Accounting conservatism and banking expertise on board of directors
Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual direc...
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| Veröffentlicht in: | Review of quantitative finance and accounting 2020-08, Vol.55 (2), p.501-539 |
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| container_title | Review of quantitative finance and accounting |
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| creator | Nguyen, Tri Tri Duong, Chau Minh Nguyen, Nguyet Thi Minh Bui, Hung Quang |
| description | Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board. We find that accounting conservatism is negatively affected by banking expertise on the board. Also, the results indicate that banking expertise on the board has a more pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage. The evidence has some implications for boards of directors. |
| doi_str_mv | 10.1007/s11156-019-00851-2 |
| format | Article |
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The evidence has some implications for boards of directors.</description><subject>Accounting</subject><subject>Accounting/Auditing</subject><subject>Banking</subject><subject>Bankruptcy</subject><subject>Boards of directors</subject><subject>Business education</subject><subject>Conservatism</subject><subject>Corporate Finance</subject><subject>Econometrics</subject><subject>Economics and Finance</subject><subject>Experts</subject><subject>Finance</subject><subject>Leverage</subject><subject>Operations Research/Decision Theory</subject><subject>Original Research</subject><issn>0924-865X</issn><issn>1573-7179</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNp9kE1LAzEQhoMoWKt_wNOC52gm3zmW4hcUvCh4C-kmW7bapCZb0X9v6gq9eZmBmfedd3gQugRyDYSomwIAQmICBhOiBWB6hCYgFMMKlDlGE2Iox1qK11N0VsqakGoTYoLms7ZNuzj0cdW0KZaQP93Ql03jom-WLr7tF-FrG3KdhibFZplc9k3qGt_n0A4pl3N00rn3Ei7--hS93N0-zx_w4un-cT5b4JYLNuBOMmHqN8F4rRUHRWQwQDT1smMKfJDcGU6EpJ4JSpYgl84LElpDQQsZ2BRdjXe3OX3sQhnsOu1yrJGWctBaS8JVVdFR1eZUSg6d3eZ-4_K3BWL3sOwIy1ZY9heWpdXUjKZQIfTlYFFMccZMLVPERkmpy7gK-ZD-z-Effcd1qA</recordid><startdate>20200801</startdate><enddate>20200801</enddate><creator>Nguyen, Tri Tri</creator><creator>Duong, Chau Minh</creator><creator>Nguyen, Nguyet Thi Minh</creator><creator>Bui, Hung Quang</creator><general>Springer US</general><general>Springer Nature B.V</general><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>885</scope><scope>8A9</scope><scope>8AO</scope><scope>8BJ</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FQK</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>F~G</scope><scope>JBE</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>M1F</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope><orcidid>https://orcid.org/0000-0002-7269-3403</orcidid></search><sort><creationdate>20200801</creationdate><title>Accounting conservatism and banking expertise on board of directors</title><author>Nguyen, Tri Tri ; 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| source | SpringerNature Journals; EBSCOhost Business Source Complete |
| subjects | Accounting Accounting/Auditing Banking Bankruptcy Boards of directors Business education Conservatism Corporate Finance Econometrics Economics and Finance Experts Finance Leverage Operations Research/Decision Theory Original Research |
| title | Accounting conservatism and banking expertise on board of directors |
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