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Keywords: Experience
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (1): 60–83.
Published: 12 December 2025
... Publishing Limited Licensed re-use rights only Sustainability Experience Foreign investor Resource dependence theory Indonesian Education Scholarship, Center for Higher Education Funding and Assessment, Indonesian Endowment Fund for Education 202327091035 Indonesian Education...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (4-5): 593–613.
Published: 04 August 2020
... This study uses a two-step dynamic generalized method of moments panel regression to estimate the board capital effect on earnings quality. The board capital measure is constructed from educational capital, networking capital and experience capital. Meanwhile, discretionary accrual is used as the proxy...
