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The Role of Board/Audit Committee In...

Shi, Linna.

The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality.
Author:	Shi, Linna.
Description:	114 p.
Notes:	Source: Dissertation Abstracts International, Volume: 72-11, Section: A, page: .
Notes:	Adviser: David G. Harris.
Contained By:	Dissertation Abstracts International72-11A.
Subject:	Business Administration, Accounting.
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3466795
ISBN:	9781124805054

The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality.
Shi, Linna.

The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality. - 114 p.

Source: Dissertation Abstracts International, Volume: 72-11, Section: A, page: .

Thesis (Ph.D.)--Syracuse University, 2011.

In this paper, I show that board interlocked firms' accounting practices are significantly correlated and more so for audit committee interlocked firms, a finding that is robust using various settings and designs. Associations arise one year after creation of new interlocks and disappear one year after dissolution of old interlocks, inconsistent with the ex-ante firm-director matching explanation. Associations remain similar using the 2SLS model, consistent with the contagious explanation, i.e., that information about accounting practices transfers between interlocked firms. I find evidence that bad accounting choices are more contagious than good accounting choices, supporting the idea that "the bad drives out the good". Overall, I document preliminary evidence about the importance of the social context for accounting choices and recommend that future researchers consider social context factors to better understand firms' accounting choices.

ISBN: 9781124805054Subjects--Topical Terms:

227519
Business Administration, Accounting.

The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality.
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245 1 4 $a The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality.
300 $a 114 p.
500 $a Source: Dissertation Abstracts International, Volume: 72-11, Section: A, page: .
500 $a Adviser: David G. Harris.
502 $a Thesis (Ph.D.)--Syracuse University, 2011.
520 $a In this paper, I show that board interlocked firms' accounting practices are significantly correlated and more so for audit committee interlocked firms, a finding that is robust using various settings and designs. Associations arise one year after creation of new interlocks and disappear one year after dissolution of old interlocks, inconsistent with the ex-ante firm-director matching explanation. Associations remain similar using the 2SLS model, consistent with the contagious explanation, i.e., that information about accounting practices transfers between interlocked firms. I find evidence that bad accounting choices are more contagious than good accounting choices, supporting the idea that "the bad drives out the good". Overall, I document preliminary evidence about the importance of the social context for accounting choices and recommend that future researchers consider social context factors to better understand firms' accounting choices.
590 $a School code: 0659.
650 4 $a Business Administration, Accounting. $3 227519
690 $a 0272
710 2 $a Syracuse University. $b Accounting. $3 531152
773 0 $t Dissertation Abstracts International $g 72-11A.
790 1 0 $a Harris, David G., $e advisor
790 1 0 $a Comprix, Johann Joseph $e committee member
790 1 0 $a Dharwadkar, Ravi $e committee member
790 1 0 $a Elder, Randal J. $e committee member
790 1 0 $a Liang, Lihong $e committee member
790 $a 0659
791 $a Ph.D.
792 $a 2011
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3466795