We exploit a large legal shock to the board structure of Korean firms, using a strong research design – combined difference-in-differences and regression discontinuity – to study whether this board structure change affects firm financial reporting (disclosure, MD&A length, and abnormal...

The aim of this paper is to carry out a comparative study for nationality diversity in bank boards. The study covers practices of board diversity of nine commercial banks. The data are compared for subsidiary banks in Bulgaria and their parent banks from the home country. The study defines a...