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.File in questo prodotto:
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https://hdl.handle.net/20.500.12608/23034