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Prior literature shows that choices regarding board composition are associated with earnings management. We add to this … literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3 … non-Nordic, foreign director is associated with significantly higher levels of earnings management. Moreover, we provide …
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This study examines the role of the institutional environment in influencing the migration of corporate governance best practice into 22 emerging African economies. Using a unique and comprehensive sample hand-collected sample of 202 IPO firms from across the continent, we adopt a novel...
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This study examines how globalization of corporate governance practices influence the risk of European CEOs being dismissed. We argue that the harsh monitoring of the American corporate governance system spills over to the rest of the world as a result of this globalization. We focus on direct...
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Scholars have previously investigated country and organizational-level factors associated with the incidence of female directors on boards. These studies, however, cannot explain why, in countries with strong gender equality and pressure for female directorships, firms are still hesitant to...
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