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Den Aufsichtsräten innerhalb des deutschen Corporate Governance Systems ist in den letzten Jahren erhöhte Aufmerksamkeit zugekommen. Es wurden Empfehlungen und gesetzliche Vorschriften formuliert, die die Zusammensetzung des Aufsichtsratsgremiums sowie dessen Tätigkeiten betreffen. Diesem...
Persistent link: https://www.econbiz.de/10009475315
This study examines the association between external audit fees, and board and audit committee characteristics of 736 Malaysian listed firms. It is hypothesised that good corporate governance practices reduce auditors' risk assessments, resulting in lower audit fees. Drawing on the existence of...
Persistent link: https://www.econbiz.de/10009441721
As evident from recent changes in NYSE and Nasdaq listing requirements, boardindependence is considered an important constituent of firms?? corporate governancestructures. However, the empirical evidence regarding the impact of board structure onfirm performance is mixed. Since firms employ a...
Persistent link: https://www.econbiz.de/10009464802
This dissertation examines how a fundamental group decision-making bias referred to as group polarization may influence boards’ major strategic decisions (i.e. acquisition premiums, executive compensation, and diversification) and the diffusion of practices through interlock networks. I begin...
Persistent link: https://www.econbiz.de/10009476655
We study the role of corporate governance in abnormal returns around announcements of seasoned equity offerings (SEOs) by publicly traded U. S. firms from 2001 - 2004. We find that investors react more positively for firms in which different people hold the CEO and board chairman positions. We...
Persistent link: https://www.econbiz.de/10009458997
Enterprise risk management (ERM) has emerged as a new paradigm for managing the portfolio of risks that face organizations, and policy makers continue to focus on mechanisms to improve corporate governance and risk management. Despite these developments, there is little research on factors...
Persistent link: https://www.econbiz.de/10009459108
Purpose – This paper aims to examine the research questions: Do executive and non-executivedirectors face similar labor market penalties upon revelation of accounting fraud? Are all executivedirectors treated by markets as a homogenous group? Or, do executive directors who are top managersface...
Persistent link: https://www.econbiz.de/10009459210
problems the more gender-diverse the board is, and women are more likely to join monitoring committees. These results suggest … that gender-diverse boards allocate more effort to monitoring. Accordingly, we find that chief executive officer turnover … is more sensitive to stock performance and directors receive more equity-based compensation in firms with more gender …
Persistent link: https://www.econbiz.de/10009448253
Purpose - The purpose of this paper is to empirically analyse the change in the gender composition of the boards of … large Australian companies, after listing. Design/methodology/approach - This study investigates the gender composition of … market is generally satisfied by the gender composition of boards from the time of the IPO. Originality/value - This paper …
Persistent link: https://www.econbiz.de/10009483874
Durchsetzung der Gleichberechtigung sind. …
Persistent link: https://www.econbiz.de/10009433660