This thesis investigates the influence of elite supervisory board members on the performance of German firms. Following the transformation of the German business landscape post-reunification, elite board members, characterized by their exceptional social capital, continue to play a crucial role....

In 2024, the share of women on the top decision-making boards of the largest companies in Germany increased. A solid 19 percent of all executive board members at the 200 largest companies are now women, and almost 26 percent of members at the 40 largest listed companies are women. The financial...

This thesis investigates the influence of elite supervisory board members on the performance of German firms. Following the transformation of the German business landscape post-reunification, elite board members, characterized by their exceptional social capital, continue to play a crucial role....

Purpose - The purpose of our study is to investigate the effects of politically-connected boards (PCBs) on over-(under-)investment in labor. We also examine the impacts of the supervisory board (SB)'s optimal tenure on the association between PCBs and over-investment in labor....

The number of women serving on the executive boards of large companies in Germany once again increased in 2023: Around 18 percent (153 of 875) of executive board members at the 200 largest companies were women as of late fall 2023, two percentage points higher than in 2022. Thus, growth has...

The downfall of Credit Suisse should serve as a lesson that supervisory board competence determines the long-term risk of a bank. In a much-cited study, we investigated the relationship between competent board supervision and the performance of German banks during the 2008/2009 financial crisis....

Purpose The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative measurement approach based on board polarization. Design/methodology/approach Using an exploratory analysis and...

The upward trend in women’s representation on executive and supervisory boards of major companies in Germany continued in 2022, although the overall momentum has slowed yet again. Growth on executive boards in particular has slowed, as the most recent DIW Berlin Women Executives Barometer...

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

This article highlights the potential anticompetitive risks raised by interlocking directorates between competitors, as facilitating collusion, and possibly reducing the intensity of competition, especially if combined with financial links. In the U.S, interlocking directorates among competing...

This monograph contains an evaluation of the research dealing with the drivers and significance of corporate board diversity and corporate governance focused on Saudi Arabia. It specifically shows how to increase board diversity in a different culture and social setting. This is achieved by...

This study aimed to investigate the impact of Board of Directors and Sharia Supervisory Board (SSB) characteristics on sustainability reporting in global Islamic banks. A sample of 136 Islamic banks (IB) was examined, encompassing 536 observations from 2018 to 2021. Sustainability reporting was...

This study examines the relationship between board structure and the performance of 15 Ethiopian commercial banks from 2010 to 2022. Using panel data analysis, the study assesses the impact of board size and gender diversity on performance, measured by return on equity (ROE) and net interest...

The purpose of this study was to analyze the impact of corporate governance on the distribution of zakat funds by Islamic banks in Indonesia. The study focused on two elements of governance: the characteristics of the board of directors (BOD) and the sharia supervisory board (SSB). Data were...

Because Brexit has implied a surge of relocation decisions by financial service firms during a short period of time, we examine the locational decisions of the financial industry in Europe. Adopting a relational perspective we analyze the association between similar relocation decisions of...

Purpose This study aims to analyze the impact of Shariah supervision and corporate governance (CG) variables on the performance of Islamic banks (IBs) in Gulf Cooperation Council (GCC) countries. Design/methodology/approach A dynamic panel regression model is used to analyze bank performance’s...

This study extends the literature on shariah compliance in Islamic banks (IBs) based on interest free returns for Investment Account Holders (IAH) and to examine the role of the attributes of the shariah supervisory board (SSB) on shariah compliance. The study sample included 102 fully-fledged...

Purpose The present study aims to assess the potential impacts of board members' characteristics, including connectedness and independence, on the level of the firm's involvement in innovation and corporate social responsibility (CSR). Design/methodology/approach Variables of board members'...

Proper Corporate Governance and specifically Risk Governance of banks at board level is key for a sound and robust banking sector, which based on the important function of banks as intermediaries is also relevant for the overall economy. According to supranational institutions as well as...

1. Einleitung -- Teil I: Die Führung des komplexen Unternehmens im Überblick -- 2. Mit Beispielen einsteigen -- 3. Das komplexe Unternehmen verstehen -- 4. Unternehmensführung verstehen -- Teil II: Kernaufgaben -- 5. Werte und Ziele setzen -- 6. Die Lage beurteilen und entscheiden -- 7....

We examine how board leadership influences the frequency of supervisory board meetings and how meeting frequency, in turn, affects firm performance. Utilizing a 10‐year longitudinal dataset of German and Indonesian listed firms, we find that CEOs in both countries are more likely to foster...

There was a significant increase in the number of women on executive boards of large companies in Germany from 2020 to 2021 after years of slow progress: In fall 2021, there were 139 women on the executive boards of the 200 largest companies, 38 more than in 2020. This is an increase of a good...

This second report in the DIW Berlin Women Executives Barometer 2022 explores the designs and effects of gender quotas across Europe, coming to the conclusion that they are an effective instrument for increasing the share of women in top positions at large companies. Furthermore, the quotas...

Sharīʿah-compliance is the main interest that needs to be assured for its stakeholders in Sharīʿah governance framework. To protect this interest, the Sharīʿah Supervisory Board (SSB) is created to perform Sharīʿah supervision. However, the SSB might not be efficient. This article...

As financial performance measures are not the sole determinant of chief executive officer (CEO) compensation, researchers have investigated social relationships between the CEO and the supervisory board's (SB's) members to identify other determinants. However, different conclusions have been...

This paper examines whether and how firm performance is influenced by board practices in Ghana. The analysis shows that CEO duality has a negative impact on firm performance, evidence that supports agency theory’s position. Further analysis shows that the smaller Ghanaian board size appears to...

This research investigates whether higher educational attainment (i.e., doctorate degrees) of Shariah supervisory board (SSB) members matters in funding liquidity in Islamic banks. Using a firm fixed effects regression framework with data from 63 Islamic banks from 10 countries, we document that...

Using hand collected information of Shariah scholars on 114 Islamic banks over the period of 8 years, link between intermediation margin and reputation of these scholars is investigated. Consistent with resource-based view and signalling theory, we found positive association between the two...

Previous studies use mainly insolvency, credit, liquidity, market, and operational risk to measure risk-taking in Islamic banks. We are expanding the risk indicators: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, shariah compliance risk,...

We study the effects on corporate loan rates of an unexpected change in the Italian legislation which forbade interlocking directorates between banks. Exploiting multiple firm-bank relationships to fully account for all unobserved heterogeneity, we find that prohibiting interlocks decreased the...