Showing 1 - 10 of 6,885
This study examines the impact of board gender diversity on financial misconduct. The findings suggest firms with gender-diverse boards commit fewer financial reporting mistakes and engage in less fraud. The findings hold after accounting for the potentially endogenous nature of board...
Persistent link: https://www.econbiz.de/10011646427
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...
Persistent link: https://www.econbiz.de/10014444227
This study seeks to disentangle the human capital and the social capital of directors to improve our understanding of the value that directors bring to their boardroom. Employing social network analysis (SNA) to measure the social capital of directors and using a unique and comprehensive sample...
Persistent link: https://www.econbiz.de/10013375233
Recent studies indicate that lending portfoliocomposition in Islamic banks is concentrated towardsdebt-based lending portfolio; however, the ideal lending portfoliocomposition in Islamic banks should be an equity-based lending portfolio. This article explores the effects of the internal...
Persistent link: https://www.econbiz.de/10014420389
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board independence to measure the board...
Persistent link: https://www.econbiz.de/10014502318
Corporate governance (CG) is a fundamental criteria for enhancing investors' and stakeholders' trust, relatively recently recognized in emerging markets. This study investigates the effects of CG practices on the firm-level financial performance of Borsa Istanbul XKURY-indexed companies during...
Persistent link: https://www.econbiz.de/10013256398
We address two main questions: (1) Do firms with greater gender diversity on their boards benefit from a reduction in the cost of private equity placements (PEPs)? That is, do they benefit from a reduction in wealth effects? (2) Do firms with greater gender diversity on their boards enjoy higher...
Persistent link: https://www.econbiz.de/10012972136
This chapter assesses the behavior of corporate managers and boards of directors within the framework of agency theory, stewardship theory, and psychological biases. In agency theory, a chief executive officer (CEO) is motivated to act in his or her own best interests rather than those of...
Persistent link: https://www.econbiz.de/10012955099
In the wake of the 2008 economic financial crisis, several corporate governance issues have became more relevant in the daily corporate life, among them Gender Diversity. Institutional investors, due to the critical environment began to scrupulously analyze the companies, in which they invest,...
Persistent link: https://www.econbiz.de/10014037065
This talk explores several issues connected with a change from a legal presumption of transparency to one of confidentiality of board deliberations and work product, a change which is proposed by the draft Principles of the Law of Nonprofit Organizations. In addition to presenting historical and...
Persistent link: https://www.econbiz.de/10014186946