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Does board composit...
Abstract
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- Timeliness is an essential factor for the relevance of financial reporting information. However, the role of corporate governance in influencing financial reporting is largely unknown. This study is the first to investigate whether board composition influences the timeliness of financial reporting in private firms. Using a sample of 8,095 Swedish companies, I find that more independent, gender diverse, and larger boards tend to file their accounts in a timely fashion. These findings suggest that board composition considerably influences reporting behavior in private companies.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Keyword
- board composition
- board independence
- gender diversity
- CEO duality
- board size
- timeliness of financial reporting
- private firms
- företagsekonomi
- Business Studies
Publication and Content Type
- ref (subject category)
- art (subject category)
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