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Earnings informativeness and institutional investors on boards

We study the role of directors appointed by banks and those appointed by investment funds in the informativeness of accounting earnings in a low investor protection environment with a high presence of institutional directors. Results suggest that the monitoring role of directors appointed by banks a...

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Detalhes bibliográficos
Principais autores: Carolina Bona-Sánchez, Emma García-Meca, Jerónimo Pérez-Alemán
Formato: Artigo
Idioma:Inglês
Publicado em: Universidad de Murcia 2018-01-01
coleção:Revista de Contabilidad: Spanish Accounting Review
Assuntos:
Acesso em linha:http://www.sciencedirect.com/science/article/pii/S1138489117300213
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