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<italic>The paper investigates the presence and impact of clinicians on the boards of National Health Service (NHS) acute care trusts on efficiency over a three-year period (2006--2009). The analysis shows an increase, albeit marginal, in the number of clinically qualified directors in the period under...</italic>
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Around the world clinical professionals have increased their involvement in the management of health services. However the evidence to suggest that these changes will lead to improved performance remains fragmented. In this paper we address this matter focussing on the impact of clinicians...
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This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members' competence through their dedication and...
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We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management. We find a non-linear relation with tenure, so that long tenures can initially compromise the directors' independence...
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