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标题:Audit committees’ social capital and financial reporting quality
时间:2019-10-23 18:23:19
DOI:10.1080/00014788.2017.1299617
大小:640 kb
页数:42 PAGES
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目录:
  • Abstract
  • 1. Introduction
  • 2. Regulatory background
  • 3. Literature review and hypotheses development
    • 3.1. Literature review
    • 3.2. Hypotheses development
      • 3.2.1. Social capital of AC members and financial reporting quality
        • 3.2.2.1. Centrality
        • 3.2.2.2. Connectedness
        • 3.2.2.3. Brokerage position
        • 3.2.2.4. Strong ties
      • 3.2.2. Social capital of AC financial experts and financial reporting quality
  • 4. Sample, network measures and methods
    • 4.1. Sample
    • 4.2. SNA and network measures
    • 4.3. Research methods
  • 5. Results
    • 5.1. Descriptive statistics
    • 5.2. Main findings
    • 5.3. Additional analysis
    • 5.4. Robustness checks
  • 6. Discussion and conclusions
  • Acknowledgements
  • Disclosure statement
  • Notes
  • References
  • Appendix

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