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Keywords: dissent
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 385–415.
Published: 01 October 2022
...Jun-Koo Kang; Seil Kim; Seungjoon Oh ABSTRACT We examine whether board demographic diversity enhances cognitive diversity (measured as director dissent in the boardroom) and monitoring. At the director level, we find that individual directors who are dissimilar relative to other board members...