BOARD ETHNIC AND RACIAL DIVERSITY: DOES IT IMPACT EARNINGS QUALITY?
I examine whether and how racially/ethnically diverse board impacts the quality of reported earnings. Agency theory suggests that the board of directors acts as a robust governance mechanism to reduce opportunistic managerial behavior that may harm shareholders' wealth. Further, diversity coale...
| Other Authors: | |
|---|---|
| Format: | Others |
| Language: | English |
| Published: |
Florida Atlantic University
|
| Subjects: | |
| Online Access: | http://purl.flvc.org/fau/fd/FA00013754 |