Does tenure matter: role of the corporate secretary in Chinese-listed firms

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dc.contributor.authorWang, Chen
dc.contributor.authorYe, Qing
dc.contributor.authorGoyal, Abhinav
dc.date.accessioned2020-01-21T16:14:01Z
dc.date.available2020-01-21T16:14:01Z
dc.date.issued2018-07
dc.date.updated2020-01-21T16:05:47Z
dc.description.abstractWe study the impact of corporate secretary tenure on the governance quality of Chinese A-share listed firms. Results show that corporate secretary tenure is negatively associated with board meeting frequency, outside director in-meeting dissent, and incidence of fraud and lawsuit. Key findings are robust to an array of additional tests including propensity score matching, instrument variable analysis, as well as alternate governance measures such as analyst coverage, modified auditor opinion, number of institutional shareholders, and outside director board meeting absence. Overall, our study confirms the importance of corporate secretary in favor of modern corporate governance outcomes and board processes.en
dc.description.statusPeer revieweden
dc.description.versionAccepted Versionen
dc.format.mimetypeapplication/pdfen
dc.identifier.citationWang, C., Ye, Q. and Goyal, A. (2019) 'Does Tenure Matter: Role of the Corporate Secretary in Chinese-Listed Firms', Accounting Horizons, 33(1), pp. 181-205. doi: 10.2308/acch-52225en
dc.identifier.doi10.2308/acch-52225en
dc.identifier.endpage205en
dc.identifier.issn0888-7993
dc.identifier.issued1en
dc.identifier.journaltitleAccounting Horizonsen
dc.identifier.startpage181en
dc.identifier.urihttps://hdl.handle.net/10468/9549
dc.identifier.volume33en
dc.language.isoenen
dc.publisherAmerican Accounting Associationen
dc.rights© 2019 American Accounting Association. This is the Accepted Manuscript of an article published by American Accounting Association in Accounting Horizon. The published version is available at https://doi.org/10.2308/acch-52225en
dc.subjectCorporate governanceen
dc.subjectCorporate secretaryen
dc.subjectFrauden
dc.subjectLawsuiten
dc.subjectOutside directorsen
dc.subjectTenureen
dc.titleDoes tenure matter: role of the corporate secretary in Chinese-listed firmsen
dc.typeArticle (peer-reviewed)en
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