Year: 2013
Type: paratext
Abstract: This study examines the impact of corporate governance on earnings predictability (future cash flows) for banks operating in 71 countries over the period 2007 to 2016.We find that board structure and CEO power have a significant influence on future cash flows.In contrast, risk governance variables have no significant influence.These findings vary between developed and emerging countries, common and civil law countries, and different sized banks.Board structure is more effective in predicting future cash flows in civil law and developed countries than in common law and emerging economies.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
Estimated APC paid: $3,090
Funder: Fordham University
OpenAlex ID: W4244630708