What is it about?
Corporate governance is an important control measure of organizations that affects firms' accounting system. Thus, it can affect the earnings quality of firms. We showed how different corporate governance board leadership models and the attributes of the leaders affect the reporting behaviour of firms. Dua board leadership model increases the reporting quality of firms. For the first time using Nigerian evidence, we show that the earnings quality increases if the boards' attributes equally combine accounting and legal skills but decreases with unitory board style.
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Why is it important?
The study sets a part for modeling boards that would help ensure accrual quality by minimizing discretion over financial statements' reporting. As such, the attribute combination has manipulation constraining capacity. We recommend for the purpose of avoiding adverse portfolio selection that shareholders should target investments in firms with boards with established professional skills combination.
Perspectives
Our article gives us personal joy. As a lead author, I collaborated with co-authors with deep industry experience. Ever since the publication of this article, we have received calls and recommendations. While we believe this article simplifies what some might think complex, our next move is to provide additional plain explanation for those who might still find the article hard to follow. First, read this master piece which provides you all you need to know about corporate governance board diversity and quality reporting. Second, compare with other papers to see the difference we have made, and finally, reach us in case of further information of further insight for your organizational visibility advise through the corporate board model implementation.
Cosmas Asogwa
University of Nigeria
Read the Original
This page is a summary of: Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies, Cogent Business & Management, November 2019, Taylor & Francis,
DOI: 10.1080/23311975.2019.1683124.
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