Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments

2018 ◽  
Vol 26 (1) ◽  
pp. 29-45 ◽  
Author(s):  
Isabel-María García-Sánchez ◽  
Jennifer Martínez-Ferrero ◽  
María-Antonia Garcia-Benau
Keyword(s):  
Board Of Directors ◽  
Investor Protection ◽  
Managerial Discretion ◽  
Integrated Reporting ◽  
Mediating Role ◽  
The Board Of Directors

Integrated Reports and Board Diversity

2020 ◽  
pp. 152-170
Author(s):  
Ana Isabel Lopes ◽  
Maria João Braz
Keyword(s):  
Board Of Directors ◽  
Executive Directors ◽  
Integrated Reporting ◽  
Board Diversity ◽  
The Board Of Directors

Organizations currently must report to a broader audience, capturing the attention of several categories of stakeholders, who want to know why, where, and how companies create and add value, and how they deal with responsibility and sustainability issues, contributing to the emerging of integrated reporting (IR). IR is as an innovation in promoting a holistic and integrated vision of the business, where the Board of Directors must play an important role. This chapter covers diversity of directors seated on the board of integrated reporters, comparing two groups: those who are IR references and those that are IR regular reporters. The results show that organizations with larger boards, higher proportions of non-executive directors, and a higher proportion of women on the board have an higher probability of preparing IR reference reports, while the duality role of CEO inverts the probability, and no relationship is found with board experience.

The role of board of directors in intellectual capital disclosure after the advent of integrated reporting

2020 ◽  
Vol 27 (5) ◽  
pp. 2188-2200 ◽  
Author(s):  
Filippo Vitolla ◽  
Nicola Raimo ◽  
Arcangelo Marrone ◽  
Michele Rubino
Keyword(s):  
Board Of Directors ◽  
Intellectual Capital ◽  
Integrated Reporting

The Value Relevance Of The Financial Statements’ Information:, The Moderating Role Of The Board Of Directors

2021 ◽  
pp. 177
Author(s):  
عفت عبدالرحمن الطاهات ◽  
حمزة حسين الموالي ◽  
ياسين عبدالرحمن الطاهات
Keyword(s):  
Board Of Directors ◽  
Value Relevance ◽  
Financial Statements ◽  
The Board Of Directors ◽  
Moderating Role

Martin Lipton on the Role of the Board of Directors

2006 ◽  
pp. 47-51
Author(s):  
Geoffrey Owen ◽  
Tom Kirchmaier ◽  
Jeremy Grant
Keyword(s):  
Board Of Directors ◽  
The Board Of Directors
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