Date of Award
2024-05-01
Degree Name
Doctor of Philosophy
Department
Business Administration
Advisor(s)
Yun Ke
Abstract
This article examines the effects of staggered boards on human capital management (HCM) disclosure quality. I find that firms with staggered boards exhibit significantly better HCM disclosure scores than non-staggered boards. Additionally, firms that transition from staggered boards to non-staggered boards are shown to experience significant decreases in their HCM disclosure scores. These results are robust to the exclusion of firms that switch to or from staggered boards to non-staggered boards, propensity score matching, and alternative disclosure quality measures. While various cross-sections and the usefulness of HCM disclosure information for analyst forecasts are explored, the results were not significant.
Language
en
Provenance
Received from ProQuest
Copyright Date
2024-05
File Size
78 p.
File Format
application/pdf
Rights Holder
Xue Yang
Recommended Citation
Yang, Xue, "Staggered Boards And Human Capital Disclosure" (2024). Open Access Theses & Dissertations. 4166.
https://scholarworks.utep.edu/open_etd/4166