Article contents
Director Networks, Political Connections, and Earnings Quality in Malaysia
Published online by Cambridge University Press: 12 August 2020
Abstract
This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality.
- Type
- Special Issue Articles
- Information
- Management and Organization Review , Volume 16 , Special Issue 3: Informal Networks: Dark Sides, Bright Sides, and Unexplored Dimensions , July 2020 , pp. 687 - 724
- Copyright
- Copyright © 2020 The International Association for Chinese Management Research
Footnotes
ACCEPTED BY Senior Editor Maral Muratbekova-Touron, Guest Editors Fida Afiouni, Sven Horak, Alena Ledeneva, Senior Editor Yanjie Bian, and Deputy Editor Carl F. Fey
References
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