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Boardroom gender diversity and CEO pay deviation : Australian evidence
Ahmed, Ammad - 2020
We study whether boardroom gender diversity affects CEO pay. Specifically, we investigate the association between boardroom gender diversity and CEO pay deviation from the optimal level of CEO pay based on firm characteristics and market performance. Using a sample of 2,288 firm‐year...
Persistent link: https://www.econbiz.de/10012853037
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Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation
Watrin, Christoph - 2010
This paper examines the association between managers' cash bonuses and discretionary accounting choices in a sample of … German stock corporations from 2005 to 2007. We investigate managers' earnings management behavior with respect to their …-increasing accounting choices by managers. In line with prior research, auditor independence is proxied by the amount of non-audit service …
Persistent link: https://www.econbiz.de/10013149997
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10011418688
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Board incentives and board independence in dynamic agency
Katolnik, Svetlana; Kukec, Sandra K.; Schöndube, Jens … - 2015
Efficiency of the board structure is usually perceived as linked to a higher degree of monitoring. If monitoring improves performance measurement signals, on which a manager is compensated, it can be considered desirable from the manager's point of view. As a result, having a low degree of board...
Persistent link: https://www.econbiz.de/10011429999
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Financial Disclosure and the Board : A Case for Non-Independent Directors
Biondi, Yuri - 2010
In listed companies, the Board of directors has ultimate responsibility for information disclosure. The conventional wisdom is that director independence is an essential factor in improving the quality of that disclosure. In a sense, this approach subordinates expertise to independence. We argue...
Persistent link: https://www.econbiz.de/10013137919
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Retaining Former CEOs on the Board
Schloetzer, Jason D. - 2012
What are the costs and benefits of retaining the former CEO on the board? Corporate boards frequently debate this question as part of the CEO succession process. Like many governance issues, empirical evidence indicates that a number of factors are involved in and may drive this on-going...
Persistent link: https://www.econbiz.de/10013115678
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CEO Turnover and Retention Light : Retaining Former CEOs on the Board
Evans, John - 2012
Prior CEO turnover literature characterizes the board's decision as a choice between retaining versus replacing the CEO. We focus instead on the CEO's decision rights and introduce a third option in which the incumbent CEO is removed but retained on the board for an extended period, which we...
Persistent link: https://www.econbiz.de/10013116142
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Reputation and Regulatory Effects on Director Turnover and Directorships
Chang, Jui-Chin - 2012
I examine the reputation and regulatory effects on the directors' turnover and their directorships when firms are accused of fraudulent financial reporting (FR). The results show that the directors at FR firms incur reputation costs from abnormal turnover in relation to the directors at non-FR...
Persistent link: https://www.econbiz.de/10013101697
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Interlocked Boards of Directors, Voluntary Disclosures and Earnings Quality
Mindzak, Justin - 2013
This paper studies the effects of interlocked boards of directors on voluntary disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is...
Persistent link: https://www.econbiz.de/10013084583
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Board Influence on Remuneration : A Literature Review
Rampling, Peter N. - 2014
Purpose – This paper develops a discussion for the board influence on board of directors and CEO remuneration of public listed corporation.Design/methodology/approach – This study entails Australia, The United States of America and The United Kingdom.Findings – The findings show that there...
Persistent link: https://www.econbiz.de/10013065826