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Board Composition and Earnings Management

2008 4th International Conference on Wireless Communications, Networking and Mobile Computing, 2008
This study investigates the relation between board composition and earnings management based on a cross- sectional sample of 277 Chinese listed firms belonging to manufacturing industry. Earnings management is measured by income-increasing discretionary accruals estimated by the extended modified-Jones model.
Wenyao Li, Qin Li
openaire   +1 more source

RESIST Advisory Board composition

This deliverable outlines the composition and role of the RESIST Advisory Board, a high-level body established to provide strategic guidance, expert advice, and foster collaboration among stakeholders within the project. The Advisory Board brings together diverse expertise to ensure alignment with EU climate adaptation objectives, facilitate ...
European Regions Research and Innovation Network   +1 more
openaire   +1 more source

Board Evaluation and It's Effect on Board Composition and Board Work

SSRN Electronic Journal, 2012
In this paper, the effect board evaluation has on the board’s composition and work is studied. Board evaluation is considered vital for the development of the board’s work, which in turn is essential for the development of the company. The study is performed on companies listed on the NASDAQ OMX Nordic list and the Oslo Stock Exchange as a ...
openaire   +1 more source

Board composition and corporate philanthropy

Journal of Business Ethics, 1992
Using agency theory, this study empirically examined the relationship between board composition and corporate philanthropy. Generally, the ratio of insiders to outsiders, the percentage of insider stock ownership, and the proportion of female and minority board members were found to be positively and significantly associated with firms' charitable ...
Jia Wang, Betty S. Coffey
openaire   +1 more source

Board Composition and Its Heterogeneity

2021
In this chapter, I analyze the relation between board composition (with a focus on the role of heterogeneity) and performance. Specifically, I introduce the two main theories that support this relation: the agency theory and the resource dependency theory [In the following chapters, other theories are investigated, i.e., stewardship theory ...
openaire   +2 more sources

The Determinants of Board Composition

The RAND Journal of Economics, 1988
We identify factors that lead to changes among corporate directors. We hypothesize that the CEO succession process and firm performance will affect board composition. Our findings are consistent with both hypotheses. When their CEO nears retirement, firms tend to add inside directors (who may be possible candidates to be the next CEO) Just after a CEO ...
Benjamin E. Hermalin   +1 more
openaire   +1 more source

Board composition in small enterprises

Entrepreneurship & Regional Development, 1990
This paper reports the results of three empirical studies of boards of directors in small enterprises in Norway. Most studies of boards of directors are concerned with the situation in large corporations. This article provides insights into board attributes and board functions in small firms.
openaire   +1 more source

Sport Board Composition

2022
Christos Anagnostopoulos   +3 more
openaire   +1 more source

Virtual Tumor Board: Papillary thyroid carcinoma with nodal disease

Ca-A Cancer Journal for Clinicians, 2023
Peter J Abraham
exaly  

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