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Board independence and PIPE offerings
International Review of Economics & Finance, 2021Abstract 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 +2 more
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Board gender composition, board independence and sustainable supply chain responsibility
Accounting and Finance, 2020The consideration of social and environmental factors in companies’ supply chain is a prevalent research topic because stakeholders are now inquisitive about the social and environmental impacts of companies’ suppliers.
S. Benjamin, Mansi Mansi, R. Pandey
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Board Independence and Audit-Firm Type
AUDITING: A Journal of Practice & Theory, 1998This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes ...
Mark S. Beasley, Kathy R. Petroni
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Board independence and firm performance: evidence from Kuwait
International Journal of Law and Management, 2020Purpose This paper aims to reduce the knowledge gap by using a large sample and different regressions while controlling the endogeneity and causality issues.
Mejbel Al-Saidi
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Corporate Governance: The International Journal of Business in Society, 2019
PurposeThis study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.Design/methodology/approachDrawing on agency theory and stakeholder theory, the authors ...
M. Alipour +3 more
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PurposeThis study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.Design/methodology/approachDrawing on agency theory and stakeholder theory, the authors ...
M. Alipour +3 more
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Board independence and short selling
Finance Research Letters, 2021Abstract This study investigates the relation between board independence and short selling. The findings suggest that board independence reduces short selling. This is consistent with the evidence in the current literature that board independence reduces information asymmetry and should limit informed trading based on private information.
Anisur Rahman +2 more
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Does board independence enhance firm value of state-owned enterprises? Evidence from India and China
, 2020This study aims to examine the effectiveness of governance in state-owned enterprises (SOEs) and explores if board independence enhances the firm value of SOEs in India and China.
T. M., Aghila Sasidharan
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Managerial ownership, board independence and firm performance
Accounting Research Journal, 2019Purpose The extant literature reports mixed and inconclusive findings concerning the relationship between corporate governance mechanisms and firm performance.
Y. Shan
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, 2020
Over the past two decades, corporate social responsibility has become an important topic in business practice research. In this study, we investigate the relationship between board independence and environmental disclosures made by multinational ...
Xinjian Cui +3 more
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Over the past two decades, corporate social responsibility has become an important topic in business practice research. In this study, we investigate the relationship between board independence and environmental disclosures made by multinational ...
Xinjian Cui +3 more
semanticscholar +1 more source
Auditor independence and the new independence standards board
Journal of Corporate Accounting & Finance, 1998AbstractIn search of additional fees, big accounting firms now offer “extended” audit services to corporate clients, including both external and internal audit functions. But there have been no new guidelines to keep auditors independent and truly impartial. However, that may soon change.
Robert W. Rouse, Gary Previts
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