In this paper, I examine the compensation contracts of German shareholder and employee representatives as well as the role of co-determined supervisory boards and the impact on earnings management. The supervisory board participates in the firm's decision-making, but also has the key fiduciary...

We investigate whether political independent supervisory boards (political I-SBs) help companies to reduce their corporate risks in the setting of Indonesian two-tier board system. This study is different from other studies in several ways. First, while most prior studies examine the...