Do Board Secretaries Influence Management Earnings Forecasts?
The role of board secretaries is a unique institutional feature in China. Individuals in this senior executive role are responsible for coordinating information disclosure. We study the impact of board secretaries on management earnings forecasts and find that their legal expertise, accounting exper...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2019
|
| In: |
Journal of business ethics
Year: 2019, Volume: 154, Issue: 2, Pages: 537-574 |
| Further subjects: | B
Litigation risk
B Board secretary B G30 B China B Top management team B Management earnings forecasts B M41 B M12 |
| Online Access: |
Volltext (kostenfrei) |
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | 1785667459 | ||
| 003 | DE-627 | ||
| 005 | 20230331053951.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s2019 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-017-3478-6 |2 doi | |
| 035 | |a (DE-627)1785667459 | ||
| 035 | |a (DE-599)KXP1785667459 | ||
| 035 | |a (DE-He213)s10551-017-3478-6-e | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Xing, Lu |e VerfasserIn |4 aut | |
| 109 | |a Xing, Lu |a Lu, Xing |a Xing, L. |a Xing Lu | ||
| 245 | 1 | 0 | |a Do Board Secretaries Influence Management Earnings Forecasts? |
| 264 | 1 | |c 2019 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a The role of board secretaries is a unique institutional feature in China. Individuals in this senior executive role are responsible for coordinating information disclosure. We study the impact of board secretaries on management earnings forecasts and find that their legal expertise, accounting expertise and foreign experience help improve management earnings forecast quality. The quality of forecasts, as indicated by their occurrence, frequency, precision and accuracy, is also positively associated with the role duality (e.g. board director, CFO or other senior executive role) and equity holdings of board secretaries and negatively associated with their political connection. The quality of forecasts is found to increase the compensation of board secretaries. Finally, we show that the equity holding of board secretaries reduces litigation risks and increases corporate philanthropic giving. | ||
| 601 | |a Influencer | ||
| 650 | 4 | |a M41 | |
| 650 | 4 | |a M12 | |
| 650 | 4 | |a G30 | |
| 650 | 4 | |a Litigation risk | |
| 650 | 4 | |a Top management team | |
| 650 | 4 | |a China | |
| 650 | 4 | |a Management earnings forecasts | |
| 650 | 4 | |a Board secretary | |
| 700 | 1 | |a Duan, Tinghua |e VerfasserIn |4 aut | |
| 700 | 1 | |a Hou, Wenxuan |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982 |g 154(2019), 2, Seite 537-574 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:154 |g year:2019 |g number:2 |g pages:537-574 |
| 856 | |u https://link.springer.com/content/pdf/10.1007%2Fs10551-017-3478-6.pdf |x unpaywall |z Vermutlich kostenfreier Zugang |h publisher [open (via page says license)] | ||
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-017-3478-6 |x Resolving-System |z kostenfrei |3 Volltext |
| 935 | |a mteo | ||
| 936 | u | w | |d 154 |j 2019 |e 2 |h 537-574 |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033726357 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1785667459 | ||
| LOK | |0 005 20220112043916 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-30#C8036534B143CC7A0A05004761F3279C141A94CC | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| OAS | |a 1 | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||
| STA | 0 | 0 | |a China,China,China,China,Southwestern China,Southeastern China,Southern China,Western China |
| SYE | 0 | 0 | |a China,Festlandchina,Greater China,Mainland China,Volksrepublik China , Rotchina,Zhongguo,Zhongguo-Diguo,Kaiserreich Zhongguo,Zhongguo,Chung-kuo,Zhonghua-minguo,Chung-hua-min-kuo,China,Zhonghua-Renmin-Gongheguo,Kaiserreich China,China,PRC,Zhongguo,Shinkoku,Chung-hua-jen-min-kung-ho-kuo,Zhonghua,China,Volksrepublik China,Zhongguo,VR China,China,People's Republic of China,Zhong guo,PRC,Zhonghua renmin gongheguo,République populaire de Chine,Chung-kuo kuo min cheng fu,China,Chine,KNR,Zhongguo,Chinese People's Republic,Kytajsʹkaja Narodnaja Respublika,Chinese People’s Republic,Republic of China,Chung-hua min kuo,Chung-kuo |