...Tao Zeng Purpose This study aims at examining the value relevance of tax-related information in Canada. Tax-related information in this study includes taxable income, tax aggressiveness, and tax risk (i.e., unsustainable tax planning). Design/methodology/approach This study analyzes...

... The findings imply that differences in requirements for strategic or resource and monitoring functions in financial and non-financial firms are responsible for the differences in board attributes that are value-relevant for these firms. Originality/value The findings suggest that the value relevance...

...Ebenezer Agyemang Badu; Ebenezer Nyarko Assabil Purpose The purpose of this study is to examine the connection between board composition and value relevance of financial information in Ghana. Design/methodology/approach The study uses a panel data of 144 firm-year observations of listed firms...