The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings
Abstract
This study extends earlier research on corporate governance by examining whether the information‐usefulness of annual accounting earnings varies with the fraction of outside directors serving on the board and board size. Using panel data from New Zealand (NZ) firms for the financial years 1991–97, we find that earnings informativeness is negatively related to board size but is not related to the fraction of outside directors serving on the board. Our results are robust to controlling for various firm‐specific factors that are known to be associated with earnings informativeness.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Investor protection and corporate governance
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2000) · Journal of Financial Economics · doi:10.1016/s0304-405x(00)00065-9 · Cited by 6,848
A Simple Approximation of Tobin's q
Chung, K. H., & Pruitt, S. W. (1994) · Financial Management · doi:10.2307/3665623 · Cited by 2,460
Financial accounting information, organizational complexity and corporate governance systems
Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.09.005 · Cited by 1,059
Cited by
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1929-2 · Cited by 1,080
Board structure and environmental, social, and governance disclosure in Latin America
Husted, B. W., & Sousa-Filho, J. M. D. (2019) · Journal of Business Research · doi:10.1016/j.jbusres.2018.01.017 · Cited by 687
The Influence of Board Composition on Sustainable Development Disclosure
Jizi, M. (2017) · Business Strategy and the Environment · doi:10.1002/bse.1943 · Cited by 593
The impact of board composition on the level of ESG disclosures in GCC countries
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-05-2018-0136 · Cited by 482
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
Metadata
- Authors
- Ahmed, K., Hossain, M., & Adams, M. B.
- Venue
- Corporate Governance: An International Review
- Publisher
- Wiley
- Published
- 2006-09
- Volume
- 14
- Issue
- 5
- Pages
- 418-431
- ISSN
- 0964-8410 (ISSN-L)
- 1467-8683
- OpenAlex
- W2042030026
- Cited by
- 309
- References
- 3
- FWCI
- 25.72
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings. https://app.cochat.ai/papers/10.1111/j.1467-8683.2006.00515.x
- The paper
- Ahmed, K., Hossain, M., & Adams, M. B. (2006). The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings. Corporate Governance: An International Review. https://doi.org/10.1111/j.1467-8683.2006.00515.x
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
