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This study aims to examine the impact of gender diversity in the Board of Directors (BOD) on the firm performance-return of assets (ROA) and return of equity (ROE)-using a sample of Palestinian non-financial companies for the period 2008-2015. Gender diversity was measured as a percentage of...
Persistent link: https://www.econbiz.de/10014001611
Intellectual capital in the knowledge era is a strategic advantage of board structure, which leads to the improvement of a company's work and the achievement of its goals. The aim of this study is to develop a structural model that connects the corporate governance, intellectual capital and...
Persistent link: https://www.econbiz.de/10014520648
This study provides pioneering empirical evidence on board gender diversity and firm performance relationship for the case of large-scale agri-food companies in Russia. While Russia plays an important role in the global food security, its domestic agri-food production is heavily dependent on...
Persistent link: https://www.econbiz.de/10014327655
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10013204643
This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in...
Persistent link: https://www.econbiz.de/10011985018
In many advanced countries, most outside directors are executives, active or retired, at other firms; in other words, executives from other companies make executive compensation decisions. This situation may hinder the board of directors (BOD) in their efforts to optimize executive compensation...
Persistent link: https://www.econbiz.de/10012034800
directors may improve corporate ethical behaviour by designing codes of ethics. These codes address issues such as a company … that a greater presence of independent directors on the board leads to the existence of more complex codes of ethics … protection as regards the effectiveness of independent directors in constraining unethical behaviour by managers." …
Persistent link: https://www.econbiz.de/10012118384
We address the influence of directors who represent institutional investors in three aspects of board compensation policies: level of compensation, composition, and performance sensitivity. We differentiate pressure-sensitive directors (i.e., with business links) and pressure-resistant directors...
Persistent link: https://www.econbiz.de/10012118389
This paper analyzes whether effective boards of directors in addressing shareholder interests also prove to be effective in guaranteeing the interests of the rest of the firm's stakeholders. We measure board effectiveness based on the shareholder perspective, and test whether it is valid for the...
Persistent link: https://www.econbiz.de/10012118415
Our study reveals how two separate dimensions of board composition—the proportion of independent directors and of non-independent directors—influence CEO compensation in Western European firms. Controlling for the simultaneous determination of CEO pay structure and board design, we find that...
Persistent link: https://www.econbiz.de/10012118425