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Keywords: Reputation hypothesis
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2017) 30 (4): 395–412.
Published: 06 November 2017
... be positively associated with the average number of additional directorships held by board members. On the other hand, the reputational hypothesis argues that the number of additional directorships is an indicator of the directors’ reputation and expertise in dealing with financial reporting issues...
