Recent research among 2500 of the largest companies in The Netherlands reveals the growing importance of social and ethical issues in the corporate governance debate. Such issues can place non-executive directors in a dilemma when his1 point of view is neither shared by the management board nor...

The paper adds to our knowledge of what non-executive directors do, knowledge which is still in its infancy. More specifically, it reports the findings of a survey among more than 250 Dutch non-executive directors regarding their roles and limitations. Although the majority agreed that...

Dutch Abstract: Hoe komen corporate governancecodes tot stand? Er is niet zoiets als een universele corporate governancecode. Alom wordt het idee gedeeld dat de Angelsaksische praktijk de belangrijkste bron is bij de verspreiding van deze codes. Maar dat betekent niet dat de ‘Britse bron'...

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...