The objective of this thesis is to identify the possible effect of board tenure on disclosure quality and to obtain the optimal length of board tenure to deliver sufficient financial reporting disclosure to stakeholders. Using a panel data of the top 10 eu countries in nominal gdp in 3 years (2016-2018), the results show that there is a u-inverted relationship between board tenure and disclosure quality.

Board tenure and disclosure quality: an empirical analysis of the current trends in Europe

Huynh, Le Hieu
2019/2020

Abstract

The objective of this thesis is to identify the possible effect of board tenure on disclosure quality and to obtain the optimal length of board tenure to deliver sufficient financial reporting disclosure to stakeholders. Using a panel data of the top 10 eu countries in nominal gdp in 3 years (2016-2018), the results show that there is a u-inverted relationship between board tenure and disclosure quality.
Business Administrator
2019-12
board tenure, disclosure quality, ESG disclosure
Pugliese, Amedeo
Lauree magistrali
File in questo prodotto:
File Dimensione Formato  
Huynh_Le_Hieu.pdf

accesso aperto

Dimensione 1.1 MB
Formato Adobe PDF
Visualizza/Apri
1.1 MB Adobe PDF Visualizza/Apri

The text of this website © Università degli studi di Padova. Full Text are published under a non-exclusive license. Metadata are under a CC0 License

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12608/23034