Professione amministratori: interlocking directorship e qualità degli utili nelle imprese italiane quotate
Journal title FINANCIAL REPORTING
Author/s Claudia Arena
Publishing Year 2012 Issue 2012/2 Language Italian
Pages 29 P. 81-109 File size 620 KB
DOI 10.3280/FR2012-002004
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This study explores the role of interlocking directorships among Italian listed companies, by looking at their influence on earnings quality. Examining a sample of firms over the period 2000-2004, the author finds that the incidence of ID on BoD is negatively related to the value relevance and the persistence of accounting earnings. This suggests that ID weakens the level of BoD’s monitoring on financial reporting process, thus leading to a lower earnings quality. These findings contribute to the literature on the association between governance structures and accounting quality, at the same time providing evidence that could help regulators to further develop effective policy recommendations.
Keywords: Interlocking directorship, board of directors, Italy, earnings quality
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Claudia Arena, Professione amministratori: interlocking directorship e qualità degli utili nelle imprese italiane quotate in "FINANCIAL REPORTING" 2/2012, pp 81-109, DOI: 10.3280/FR2012-002004