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- Title
Banking Board Structure and Accounting Earnings.
- Authors
Almutairi, Ali R.; Quttainah, Majdi A.
- Abstract
We examine how the boards of directors improve the association between reported accounting earnings and stock returns in the banking industry. Results indicate that board chairs who simultaneously serve as managers, as well as the size of the board, the proportion of outside directors greater than 60%, the reputation of outside directors, and the tenure of directors positively and significantly influence the relationship between accounting earnings and security returns However, proportions of outside directors below 40% and annual cash compensation to outside directors are negatively related to the earnings/returns relationship. Our findings also show that the effects of director traits on the earnings/returns relationship are more pronounced in Islamic banks, especially in Islamic banks with Shari'ah supervisory boards.
- Publication
Journal of Accounting, Finance & Management Strategy, 2020, Vol 15, Issue 1, p1
- ISSN
1556-5793
- Publication type
Academic Journal