Results 231 to 240 of about 2,204,937 (293)

Does board independence moderate the effect of politician directors on CSR disclosure? Evidence from the publicly listed banks in Bangladesh

, 2021
Purpose This study aims to investigate the moderating effect of independent directors on the relationship between politicians on the board and corporate social responsibility disclosure (CSRD). Design/methodology/approach The ordinary least square has
Md. Harun Ur Rashid, S. Z. Hossain
semanticscholar   +1 more source

Independent boards and innovation

Journal of Financial Economics, 2017
Abstract Much research has suggested that independent boards of directors are more effective in reducing agency costs and improving firm governance. How they influence innovation is less clear. Relying on regulatory changes, we show that firms that transition to independent boards focus on more crowded and familiar areas of technology.
Benjamin Balsmeier, Lee Fleming, Gustavo Manso   +2 more
openaire   +1 more source

The cubic S-curve relationship between board independence and intellectual capital efficiency: does firm size matter?

, 2021
PurposeFirst, this study assesses firms’ efficiency of transforming intellectual capital (IC) components into firm performance. Second, this study examines (1) cubic S-curve relationship between board independence and IC efficiency and (2) how firm size ...
Qian Long Kweh, Wen‐Min Lu, Irene Wei Kiong Ting, Hanh Thi My Le   +3 more
semanticscholar   +1 more source

Board Composition Beyond Independence

Journal of Management, 2012
Board composition is a critical element in the ability of the board to impact firm outcomes. While much of this research has focused on size and independence, there is growing literature that investigates the composition of directors’ demography, human capital, and social capital.
Scott G. Johnson, Karen Schnatterly, Aaron D. Hill   +2 more
openaire   +1 more source

Hiring Cheerleaders: Board Appointments of 'Independent' Directors [PDF]

SSRN Electronic Journal, 2009
We provide evidence that firms appoint independent directors who are overly sympathetic to management, while still technically independent according to regulatory definitions. We explore a subset of independent directors for whom we have detailed, microlevel data on their views regarding the firm prior to being appointed to the board: sell-side ...
Lauren Cohen, Andrea Frazzini, Christopher J. Malloy   +2 more
openaire   +1 more source

ESG Controversies and Firm Value: Moderating Role of Board Gender Diversity and Board Independence

IEEE transactions on engineering management
Despite the growing attention given to environmental, social and governance (ESG) practices, little is known about the financial implications of bad social performance. Hence, this article aims to investigate the impact of ESG controversies on firm value
Souad Brinette, F. Sonmez, Pinar Sener Tournus   +2 more
semanticscholar   +1 more source

The Independent Payment Advisory Board

New England Journal of Medicine, 2010
The Patient Protection and Affordable Care Act creates an Independent Payment Advisory Board (IPAB) to ensure that Medicare spending doesn't grow too quickly and to make recommendations about controlling national health care costs. Timothy Jost explores the IPAB's structure, mission, and challenges.
openaire   +3 more sources

Assessing the Governance Mechanisms, Corporate Social Responsibility and Performance: The Moderating Effect of Board Independence

Global Business Review, 2020
This article serves two purposes. First, it attempts to examine the joint impact of corporate governance mechanisms and corporate social responsibility (CSR) practice on firm performance.
Sitara Karim, N. Manab, R. Ismail
semanticscholar   +1 more source

Non-GAAP earnings and board independence

Review of Accounting Studies, 2010
We examine the association between board independence and the characteristics of non-GAAP earnings. Our results suggest that companies with less independent boards are more likely to opportunistically exclude recurring items from non-GAAP earnings. Specifically, we find that exclusions from non-GAAP earnings have a greater association with future GAAP ...
Richard M. Frankel, Sarah E. McVay, Mark T. Soliman   +2 more
openaire   +1 more source

Board independence and PIPE offerings

International Review of Economics & Finance, 2021
Abstract Using hand-collected governance data and a two-stage least squares approach to control for the endogeneity of firm governance structure, this paper shows that private investments in public equity (PIPE) issuers with higher board independence grant investors lower price discounts and experience improved announcement effects, improved long-run
Huang, Chia-Wei, Hsu, Ching-Yu, Chen, Sheng-Syan   +2 more
openaire   +2 more sources