Board diversity and financial statement comparability: evidence from China

We investigate the relationship between board diversity (relation-oriented diversity, task-oriented diversity, and overall board diversity) and financial statement comparability. We find that diverse boards are positively associated with financial statement comparability, suggesting that board diver...

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Detalles Bibliográficos
Autores principales: Ning, Ding, Irfan-Ullah, Majeed, Muhammad Ansar, Zeb, Aurang
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2022
Materias:
Regular Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9096343/
http://dx.doi.org/10.1007/s40821-022-00214-3

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9096343/
http://dx.doi.org/10.1007/s40821-022-00214-3

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