Purpose This study aims to determine the impact of information-sharing disseminated through the firms’ board connections on the readability of the management discussion and analysis (MD&A). Design/methodology/approach The investigation conducted in this study is performed by using a regression...

Purpose: This paper aims to investigate the relationship between the female board participation and the readability of annual report. Design/methodology/approach: Using hand-collected data from a “network-oriented market”, as exists in Italy, which includes 435 annual reports, this study...

We analyze the effects of corporate governance reforms on interlocking directorship (ID), and we assess the relationship between interlocking directorships and company performance for the main Italian firms listed on the Italian stock exchange over 1998–2007. We use a unique dataset that...

In this article, we provide an interpretation for the voluntary independence requirements contained in the Italian Corporate Governance Code (Preda Code) checking them against a proxy for international best practice, the independence criteria provided in the EC Recommendation on non-executive...