Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2023-11-19 DOI:10.1080/01559982.2023.2272070

Hyejeong Shin, Sorah Park

引用次数: 0

Abstract

This study examines how multiple directorships of outside directors are related to firms’ cost behaviour. Results based on a sample of Korean-listed companies from 2011 to 2017 show that the level ...

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外部董事多职与公司成本行为:来自韩国的证据

本研究考察了外部董事多职与企业成本行为的关系。基于2011年至2017年韩国上市公司样本的结果显示，…

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.