The paper examines the relationship between share ownership by boards of British stock exchange listed companies and accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company Law and the institutional governance framework.We...

We exploit the effectiveness of the Davies Report (2011), which urged FTSE 350 companies to increase female representation on corporate boards to examine the potential effect that this may have on the gender pay differential at the executive level. To this end, we employ a multivariate...

This article investigates the impact of gender diversity on sustainability reporting using a variety of proxies, depending on the assumption that board diversity will adopt a more rational perspective and pay more attention to stakeholder concerns and corporate responsibility. We have used...