Chiang, Shuling; Kleinman, Gary; Lee, Picheng - In: Review of Accounting and Finance 16 (2017) 1, pp. 46-66
directors on earnings quality and the value relevance of earnings and book value. Design/methodology/approach The authors used a … corporate governance led to greater earnings quality. In the presence of board elections, earnings have reduced value relevance … but book value had increased value relevance. Finally, given board elections, the relative value relevance of earnings and …