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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 Ruby Petroni
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Non-GAAP earnings and board independence
Review of Accounting Studies, 2007We 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 ...
Richard M. Frankel +2 more
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The Independent Board as Shield
SSRN Electronic Journal, 2019The fiduciary duty of loyalty bars CEOs and other executives from managing companies for personal gain. In the modern public corporation, this restriction is reinforced by a pair of institutions: the independent board of directors and the business judgment rule.
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The Costs of a (Nearly) Fully Independent Board
Journal of Empirical Finance, 2014A significant and growing percentage of U.S. firms now have boards where the CEO is the only employee director (i.e., fully independent boards). This paper studies whether and how this practice impacts board effectiveness. I find that fully independent boards are associated with a significant reduction in firm performance.
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2015
Worldwide, the presence of independent directors on the board of listed companies is seen as an integral element of a company’s corporate governance process and has become a pre requisite for good governance. Consequently, in the recent years, governance reforms in India have increasingly pinned hope, as well as responsibility, on independent directors
Santosh Pande, Valeed Ahmad Ansari
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Worldwide, the presence of independent directors on the board of listed companies is seen as an integral element of a company’s corporate governance process and has become a pre requisite for good governance. Consequently, in the recent years, governance reforms in India have increasingly pinned hope, as well as responsibility, on independent directors
Santosh Pande, Valeed Ahmad Ansari
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The Vascular Surgery Board of the American Board of Surgery: Our Independent Board
Annals of Vascular Surgery, 2022Thomas S, Huber, Edward R, Woodward
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Gray Boards: Revealed Board Non-Independence
2018How do investors learn about de facto board non-independence when formal majority independence is close to universal? I develop a signaling model in which the first overt non-independent appointment is a last-resort action that reveals depleted concealment options, and in which a proxy-advisor classification layer surfaces conflicts that firm ...
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Board remuneration and independency
2011In good corporate governance practice non-executive and supervisory directors should have required diversity of knowledge, judgment and experience to complete their tasks properly. They should have particular competences that are relevant to their services in the board.
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Board Independence in India: From Form to Function?
SSRN Electronic Journal, 2016Vikramaditya Khanna, Umakanth Varottil
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Virtual Tumor Board: Papillary Thyroid Carcinoma With Nodal Disease
Ca-A Cancer Journal for Clinicians, 2023Rongzhi Wang +2 more
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