Search Results - subject:"board' independence"

Determinants of the effective tax rate : board composition of South African firms listed on the Johannesburg Stock Exchange

Greeff, Cecileen - In: South African journal of accounting research 39 (2025) 1, pp. 27-49

Persistent link: https://www.econbiz.de/10015175460

Optimal board independence with gray independent directors

Pascual-Fuster, Bartolomé; Crespí Cladera, Rafel - In: BRQ Business Research Quarterly 25 (2022) 2, pp. 193-209

Based on the optimal board independence theory, we analyze how Spanish listed firms determine the presence of genuine … independence determinants as if both provided real board independence. Results are not affected by the number and the type of … unsatisfied independence criteria, nor by the firm's achievement of regulators' recommended level of board independence. Therefore …

Persistent link: https://www.econbiz.de/10013327740

Optimal board independence with gray independent directors

Pascual-Fuster, Bartolomé; Crespí Cladera, Rafel - In: Business research quarterly : BRQ 25 (2022) 2, pp. 193-209

Persistent link: https://www.econbiz.de/10013270596

Does board independence influence annual report readability?

Rahman, Dewan; Kabir, Muhammad - In: The European accounting review 33 (2024) 5, pp. 1923-1950

Persistent link: https://www.econbiz.de/10015197152

The composition of listed family firm boards in South Africa : alignment to best practices and governance codes

Santos, Gabriela dos; Viviers, Suzette; Venter, Elmarie - In: South African journal of business management 55 (2024) 1, pp. 1-12

period. Board independence increased significantly over the research period. Practical implications: Shareholder activists …

Persistent link: https://www.econbiz.de/10015197978

Friendly boards and capital allocation efficiency

Bhandari, Avishek; Bhuyan, Md Nazmul Hasan; Subedi, Meena - In: Accounting and finance 64 (2024) 3, pp. 2845-2869

Persistent link: https://www.econbiz.de/10015164580

Does corporate digitalisation moderate real earnings management?

Lou, Zhukun; Li, Mingran; Shan, Yuan George; Ye, Ailin - In: Accounting and finance 64 (2024) 4, pp. 4157-4196

Persistent link: https://www.econbiz.de/10015165227

Does board composition impact the timeliness of financial reporting? : Evidence from Swedish privately held companies

Alexeyeva, Irina - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065735

Decent work in large Latin American family businesses : a study of the effects of family control

Brenes-Cardenas, Javier; Reyes-Bastidas, Carolina; … - In: European journal of family business 14 (2024) 2, pp. 225-237

objective of the study is to analyze how board independence, ownership concentration, CEO duality, and the presence of family …

Persistent link: https://www.econbiz.de/10015375517

The importance of directors’ information access : evidence from board risk reporting

Amiraslani, Hami; Deller, Carolyn; Ittner, Christopher; … - 2024

Persistent link: https://www.econbiz.de/10014507806