Farinha, Jorge; Viana, Luis Filipe - Faculdade de Economia, Universidade do Porto - 2006
Prior research has found evidence that some characteristics of the board of directors influence the quality of accounting information (e.g., Beasley, 1996; Dechow et al., 1996; Klein, 2002a; Xie et al., 2003). In this study we extend the literature by analysing a different dimension of accounting information...