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Firms' rationales for CEO duality : evidence from a mandatory disclosure regulation

Goergen, Marc; Limbach, Peter; Scholz-Daneshgari, Meik - In: The journal of corporate finance : contracting, … 65 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012423692

The materiality of directors' and officers' insurance information : case for disclosure

Luo, Yan; Krivogorsky, Victoria - In: Research in accounting regulation 29 (2017) 1, pp. 69-74

Persistent link: https://www.econbiz.de/10011737177

Does powerful executive holding a dual post as the board secretary reduce nonpunitive regulation?

Huang, Huiqin; Wang, Chenglong; Yu, Wei; Zhu, Keying - In: International review of financial analysis 89 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014467248

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

The Effectiveness of SOX Regulation : An Interview Study of Corporate Directors

Cohen, Jeffrey R. - 2013

This study provides insights on the effectiveness of the Sarbanes-Oxley Act (2002) in promoting high quality financial reporting and good corporate governance. We report the results of interviews conducted with 22 experienced directors from US firms. Our results indicate that SOX has had a...

Persistent link: https://www.econbiz.de/10013086057

Effectiveness of Independent Directors on the Boards of Indian Listed Companies – Are the Recent Regulatory Changes Enough?

Pande, Santosh - 2013

Worldwide, the presence of independent directors on the board of listed companies is seen as an integral element of a company's corporate governance process and has become a pre requisite for good governance. Consequently, in the recent years, governance reforms in India have increasingly pinned...

Persistent link: https://www.econbiz.de/10013073259

How Do Independent Directors View Generalist vs. Specialist CEOs? Evidence from an Exogenous Regulatory Shock

Chatjuthamard, Pattanaporn; Jiraporn, Pornsit; … - 2021

Exploiting the passage of the Sarbanes-Oxley Act as a quasi-natural experiment, we explore how independent directors view generalist vs. specialist CEOs. Generalist CEOs possess the general managerial skills that can be applied across firms and industries. Our difference-in-difference estimates...

Persistent link: https://www.econbiz.de/10013323720

Regulatory Provisions under Companies Act 2013 Related to Independent Director from Corporate Governance Perscpective

Kumar, R. Satish - 2021

Independent directors have emerged as the cornerstones of the worldwide corporate governance movement. Their increased presence in the boardroom has been hailed as an effective deterrent to fraud and mismanagement, inefficient use of resources, inequality and unaccountability of decisions; and...

Persistent link: https://www.econbiz.de/10013215477

Firms' rationales for CEO duality : evidence from a mandatory disclosure regulation

Goergen, Marc; Limbach, Peter; Scholz-Daneshgari, Meik - 2022 - [Vers. 02/2019]

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the …

Persistent link: https://www.econbiz.de/10013271931

Being a Banking Director : Regulatory Difficulties between Sanctions and Interlocking Directorates

Lemma, Valerio; Clements, Susan - 2023

This paper analyzes the possibilities of an adverse selection perspective in the market of banking managers due to both … credit institutions will not find managers because them will not accept the increasing risk in exchange of the current … payments.The analysis of the regulatory framework – and in particular of Directive no. 2013/36/EU and Regulation EU no. 575 …

Persistent link: https://www.econbiz.de/10014261790