This research examines the relationship between social and human directorial capital of CEO and board of directors with corporate 's information disclosure quality. Human capital consists of education and work experience and social capital is a measure of the director's external network. Also we use the approach suggested by Kim and Verrechia (2001) as our measure of the disclosure quality. For examining the hypotheses given by 82 companies for the years 1388, 1390 and 1392 were collected.. This research includes two distinct models. The first one is designed to investigate the relationship between human and social capital with disclosure quality and the second one is designed to compare the impact of human and social on disclosure quality between insiders and outsiders. The results of the first model show that only education is positively related to disclosure quality while there is no significant relationship between work experience and networking with disclosure quality. Also the results of model number two indicate no significant difference in the impact of human and social capital on disclosure quality between insiders and outsiders.
Hosseini, S. A., & Sadat Agah, S. (2017). Directorial corporate capital and information disclosure quality. Accounting and Auditing Research, 9(33), 74-87.
MLA
Seyed Ali Hosseini; Sepideh Sadat Agah. "Directorial corporate capital and information disclosure quality". Accounting and Auditing Research, 9, 33, 2017, 74-87.
HARVARD
Hosseini, S. A., Sadat Agah, S. (2017). 'Directorial corporate capital and information disclosure quality', Accounting and Auditing Research, 9(33), pp. 74-87.
VANCOUVER
Hosseini, S. A., Sadat Agah, S. Directorial corporate capital and information disclosure quality. Accounting and Auditing Research, 2017; 9(33): 74-87.
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