The unfriendly board: Antecedents and consequences of board dissent

This study examines the antecedents and consequences of board dissent. Drawing from agency theory and the information-processing perspective, we propose that the level of earnings management is negatively associated with the likelihood of board dissent, and that this relationship is moderated by env...

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Veröffentlicht in:	European management journal 2021-02, Vol.39 (1), p.135-146
Hauptverfasser:	Xiao, Jianqiang, Sun, Sunny Li, Weng, David H.
Format:	Artikel
Sprache:	eng
Schlagworte:	Agency theory Board dissent Board effectiveness Boards of directors Corporate governance Dissent Earnings Earnings management Financial performance Information processing Organizational performance
Online-Zugang:	Volltext
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