The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Corporate Governance and Properties of Accounting Numbers in Brazil
|
|
Author(s): Talles Vianna Brugni (FUCAPE Business School, Brazil), Luiz Paulo Fávero (University of Sao Paulo, Brazil), Marcelo Cabus Klotzle (Pontifical Catholic University of Rio de Janeiro, Brazil), Antonio Carlos Figueiredo Pinto (Pontifical Catholic University of Rio de Janeiro, Brazil)and Aziz Xavier Beiruth (FUCAPE Business School, Brazil)
Copyright: 2020
Pages: 24
Source title:
Handbook of Research on Accounting and Financial Studies
Source Author(s)/Editor(s): Luís Farinha (University of Beira Interior, Portugal), Ana Baltazar Cruz (School of Management, Polytechnic Institute of Castelo Branco, Portugal)and João Renato Sebastião (Polytechnic Institute of Castelo Branco, Portugal)
DOI: 10.4018/978-1-7998-2136-6.ch012
Purchase
|
Abstract
This chapter analyzes 30 variables of the boards of directors (BDs) and oversight boards (OBs) of 325 Brazilian companies from 2011 to 2015, including examination of 19,487 resumés of their members. With support from factor analysis, the authors performed empirical tests considering the relations between the underlying factors of BDs and the properties of Brazilian accounting numbers, controlling for ownership structure, differences in corporate governance levels, issuance of ADRs, type of auditor, presence of an OB, size, and leverage. Factors like age, board interlocking, and variable compensation arrangements are the main characteristics associated with the variations in the accounting information properties of the firms analyzed. On the other hand, characteristics such as gender diversity, existence of a controlling shareholder chairing the board, board independence, and other characteristics considered relevant in the international literature tended to lose strength when the spectrum of variables analyzed increased.
Related Content
|
Iris-Panagiota Efthymiou, Symeon Sidiropoulos.
© 2024.
24 pages.
|
|
Nitish Kumar Minz, Anshul Saluja.
© 2024.
29 pages.
|
|
Iris-Panagiota Efthymiou.
© 2024.
24 pages.
|
|
Antoine Toni Trad.
© 2024.
43 pages.
|
|
Martha Ann Davis McGaw.
© 2024.
15 pages.
|
|
Agyabeng Nimfah Yeboah, Leila Goosen.
© 2024.
24 pages.
|
|
Surjit Singha.
© 2024.
23 pages.
|
|
|