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Corporate boards play a central role in corporate governance and therefore are regulated in the corporate law and corporate governance codes of all industrialized countries. Yet while there is a common core of rules on the boards, considerable differences remain, not only in detail, but...
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Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting … life-time working history in banks of all individual directors on the board. We find that accounting conservatism is … pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage …
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