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- W2950298432 abstract "Prior research has overlooked board processes and examined direct links between board structure and monitoring financial reporting with mixed results. We use an input–process–output heuristic model to argue that board processes mediate the association between board structure and earnings persistence. Our results support this assertion by showing the mediating effect of board processes and the impact on managerial behaviour in relation to monitoring financial reporting. We contribute to the accounting and finance literature by demonstrating the importance of examining alternative theoretical models and board-process variables, along with structure. This article also highlights the importance of establishing best-practice guidelines around board processes in governance regulations. JEL Classification: M41, G34" @default.
- W2950298432 created "2019-06-27" @default.
- W2950298432 creator A5009375058 @default.
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- W2950298432 date "2019-06-11" @default.
- W2950298432 modified "2023-10-14" @default.
- W2950298432 title "Board structure and earnings persistence: The mediation effect of board processes" @default.
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- W2950298432 doi "https://doi.org/10.1177/0312896219851553" @default.
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