Contents
Does the improvement of board committee enhance the quality of accounting information? / Kim, Jung-Ae ; Choi, Jong-Seo 1
Abstract 1
I. Introduction 2
II. Literature Review and Hypotheses Development 3
2.1. Literature Review 3
2.2. Hypothesis Development 5
III. Research Design 7
3.1. Sample selection and data 7
3.2. Quality of Accounting Information Measured 8
3.3. The Board Committee Characteristics Measured 10
3.4. Control variables 11
3.5. Regression Models 12
IV. Empirical Results 14
4.1. Descriptive Statistics 14
4.2. Principal Components Analysis 16
4.3. Multivariate Analyses 17
V. Conclusions 20
References 21
요약 25