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- W4377027720 abstract "Purpose The paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius. Design/methodology/approach This study is based on a sample of 541 Mauritian-listed firm-year observations for 2001–2016. Financial and board diversity data have been collected using the listed firms’ annual reports and from reports published by the Stock Exchange of Mauritius. Political connection data was derived from the directory of Chief of State and Cabinet members. The research hypotheses were empirically tested using a modified Ohlson (1995) price model. Findings This study shows that political connections negatively impact the value relevance of earnings and book value. The authors find that firms with Franco-Mauritian directors will constrain political connections’ negative impact. The authors find contrasting results for Indo-Mauritian directors since they form an integral part of the government in Mauritius. Originality/value This study contributes to the scarce accounting literature in Mauritius. Firstly, no study has investigated the relationship between the value relevance of accounting information and political connections in Mauritius. Secondly, Mauritius’s capital market is dominated by a non-indigenous ethnic group, Franco-Mauritians, who remain the economic elite. Hence, Mauritius presents an opportunity to bring forth another important aspect in the capital market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature." @default.
- W4377027720 created "2023-05-19" @default.
- W4377027720 creator A5062094187 @default.
- W4377027720 creator A5091973616 @default.
- W4377027720 date "2023-05-19" @default.
- W4377027720 modified "2023-09-30" @default.
- W4377027720 title "Political connections, board ethnicity and value relevance in Mauritius" @default.
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- W4377027720 doi "https://doi.org/10.1108/ara-10-2022-0238" @default.
- W4377027720 hasPublicationYear "2023" @default.
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