Results 161 to 170 of about 1,087,857 (203)
Some of the next articles are maybe not open access.

Board financial expertise and dividend-paying behavior of firms

Management Decision, 2018
PurposeNumerous researchers have developed theories and studies to uncover the issues pertinent to dividend policy dynamics, but it is still one of the unresolved problems of finance. The purpose of this paper is to focus on a new dimension, i.e., financial expertise on the corporate board for explaining the dividend policy dynamics in the emerging ...
Bushra Sarwar   +3 more
openaire   +3 more sources

Board Gender Diversity and Carbon Disclosure: The Moderating Role of Board Expertise Diversity

Corporate Social Responsibility and Environmental Management
ABSTRACT Board gender diversity has been a key focus in research on the determinants of sustainability disclosures. However, existing literature often attributes variations in disclosure practices to gender diversity rather than board expertise.
openaire   +3 more sources

Industry expertise on corporate boards

Review of Quantitative Finance and Accounting, 2012
Recent surveys indicate that industry expertise is the most sought-after director qualification. Yet evidence on the value of such expertise is limited. We study whether, how, and when industry expertise enhances board effectiveness. We find that industry expertise is positively associated with firm value.
Olubunmi Faleye   +2 more
openaire   +1 more source

Directors' digital expertise and board diversity: empirical evidence from Dutch boards

2023
Given recent corporate governance, strategy, and information systems literature, we propose that the digitalization of our economy can have consequences for the tasks for non-executive directors. Hence, firms now need digital expertise within boardrooms. This might influence overall board diversity.
Jana Oehmichen   +2 more
openaire   +1 more source

Board Expertise and Executive Incentives

Management Science, 2017
We investigate how board expertise affects chief executive officer (CEO) incentives and firm value. The CEO engages in a sequence of tasks: first acquiring information to evaluate a potential project, then reporting his or her assessment of the project to the board, and finally implementing the project if it is adopted.
Xiaojing Meng, Jie Joyce Tian
openaire   +1 more source

Professional Expertise and Board Diversity

SSRN Electronic Journal, 2013
Boards of directors have received limited guidance about the types and diversity of professional expertise expected on corporate boards. This is because little is actually known about the expertise that exists on corporate boards. In this study, we categorize directors by 11 types of professional expertise and examine the diversity of professional ...
Stephen Gray, John Nowland
openaire   +1 more source

Determinants of board members' financial expertise — Empirical evidence from France [PDF]

open access: possibleThe International Journal of Accounting, 2008
Abstract Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 nonfinancial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943 individuals occupying 1140 posts in our sample ...
Stolowy, Hervé, Jeanjean, Thomas
openaire   +3 more sources

Board's IT Expertise and Firm Innovation

SSRN Electronic Journal, 2019
We examine the relationship between the board’s IT expertise and firm innovation. Using a novel hand–collected dataset from biographies of directors, we find that the board’s IT expertise has a positive influence on firm innovation – measured in terms of R&D expenditures and patents applied.
Moksh Matta   +2 more
openaire   +1 more source

Executive Board Member Financial Expertise and IPO Performance

Accounting Horizons, 2020
SYNOPSIS Chief executive officers (CEOs) and chief financial officers (CFOs) can serve on the boards of the firms that employ them. We investigate the effects of having these executive board members, and the effects of their financial expertise (FE), on initial public offering (IPO) outcomes.
Michael L. Ettredge   +3 more
openaire   +1 more source

Home - About - Disclaimer - Privacy