Purpose – The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research,...

Boards of directors are thought to provide access to a wealth of knowledge and resources for the companies they serve, and are considered important to corporate governance. Under the Resource Based View (RBV) of the firm (Wernerfelt, 1984) boards are viewed as a strategic resource available to...

Texas plays a key role in the United States economy. Its status as an economic driver in the national energy and agriculture sectors is unquestioned. However, the state has always found itself confronted by its geographic separation from the economic core regions of the northeastern United...

In many respects, Australian boards more closely approach normative best practice guidelines for corporate governance than boards in other Western countries. Do Australian firms then demonstrate a board demographic-organisational performance link that has not been found in other economies? We...

How many directorships are too many? Globally, normative advice emphasises the importance of limiting the number of directorships any individual should hold due to the workloads they entail. However, there is little empirical evidence to support this view. Rather, there is a strong tradition of...

The role of the board of directors in firm strategy has long been the subject of debate. However, research efforts have suffered from several deficiencies: the lack of an overarching theoretical perspective, reliance on proxies for the strategy role rather than a direct measure of it and the...

This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from 2010 annual report data.  My basis for this judgment was whether or not the firm was listed on either (both)...

This paper maps the network of interlocking directorships formed by the boards of the top 50 financial and 200 non-financial companies in Ireland. The Irish network is compared with those in ten countries, based on the same sample size and selection criteria as used in this paper, using the...

This study extends the analysis of agency relations to include all stakeholders by investigating the corporate governance structure of socially responsible (SR) firms. Using a sample of 394 SR firms and comparing these to a matched sample of firms, I find that that the SR firms have...

University of Minnesota Ph.D. dissertation. June 2009. Major: Economics. Advisors: Thomas Holmes, Erzo G.J. Luttmer, Jan Werner and Rajesh Aggarwal. 1 computer file (PDF); viii, 62 pages.