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Information Asymmetry and Corporate Governance
Journal article

Information Asymmetry and Corporate Governance

Jie Cai, Yixin Liu, Yiming Qian and Miaomiao Yu
The quarterly journal of finance, v 5(3), p1550014
01 Sep 2015

Abstract

Business & Economics Business, Finance Social Sciences
We examine the impact of a firm's asymmetric information on its choice of three mechanisms of corporate governance: The intensity of board monitoring, the exposure to market discipline, and CEO pay-for-performance sensitivity. We find that firms facing greater asymmetric information tend to use less intensive board monitoring but rely more on market discipline and CEO incentive alignment. These results are consistent with the monitoring cost hypothesis. In addition, we find that high information-asymmetry firms that have to substantially increase board monitoring intensity after the Sarbanes-Oxley Act suffer poor stock performance. Our evidence therefore suggests that regulators should use caution when imposing uniform corporate governance requirements on all firms.

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International collaboration
Web of Science research areas
Business, Finance
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