scholarly journals Why corporate board insiders still matter: Evidence using aggregate earnings shocks

2021 ◽  
Author(s):  
Shibashish Mukherjee ◽  
H. Jelle M. Bonestroo
Keyword(s):  
Corporate Board ◽  
Aggregate Earnings

Aggregate Earnings and Asset Prices

CFA Digest ◽  
2010 ◽  
Vol 40 (1) ◽  
pp. 64-65
Author(s):  
Mohammed Saqib
Keyword(s):  
Asset Prices ◽  
Aggregate Earnings

The Short-Term and Long-Term Impacts of Sarbanes-Oxley Act on Composition and Characteristics of Corporate Board of Directors

2015 ◽  
Vol 5 (4) ◽  
Author(s):  
Halil Kaya ◽  
Gaurango Banerjee
Keyword(s):  
Board Composition ◽  
Corporate Boards ◽  
Corporate Accountability ◽  
Corporate Board ◽  
Short Term ◽  
Dual Roles ◽  
Board Characteristics ◽  
Sarbanes Oxley ◽  
Over Time

The paper examines the Sarbanes-Oxley (2002) Acts immediate impact on board composition and characteristics as well as possible reversals in its impact over time. Effects on directors age and tenure are analyzed over the 2001-06 sample period. Female participation in corporate boards is also studied in the pre-SOX and post-SOX periods. The dual roles of directors in being a member of the board as well as serving as either CEO, CFO, Chairman, Co-Chair, Founder, or Lead Director of their respective companies is also examined. We observe a short-term impact of SOX on board compositions due to changes seen in board characteristics between 2001 (pre-SOX), and 2003-05 short-term period (post-SOX). Also, we observe a reversal of board characteristics in 2006 to pre-SOX levels implying that the effects of SOX on board composition were short-lived, and needs to be monitored over time to ensure adherence to corporate accountability guidelines over the long-term.

scholarly journals Corporate boards, interorganizational ties and profitability: the case of Japan

2021 ◽  
Author(s):  
Matthias Raddant ◽  
Hiroshi Takahashi
Keyword(s):  
Network Effects ◽  
Board Composition ◽  
Corporate Boards ◽  
Corporate Board ◽  
Combine Data ◽  
Board Interlocks ◽  
Time Period ◽  
Interorganizational Ties ◽  
Japanese Corporations

AbstractWe analyze the ties between 4000 Japanese corporations in the time period from 2004 until 2013. We combine data about the board composition with ownership relationships and indicators of corporate profitability. The board network exhibits some clustering, which can partly be explained by ownership relations, and a tendency to form ties to other corporations from the same sector. Connectivity in the board network (corporate board interlocks) and ownership network (shareholdings) does have an influence profitability. Firms that are linked to peers with above average profitability are more profitable than firms in other relationships. Hence, network effects partly explain why board interlocks and ownership ties are not always beneficial.

The Diversity of Corporate Board Committees and Financial Performance

2008 ◽  
Author(s):  
David A. Carter ◽  
Frank P. D'Souza ◽  
Betty J. Simkins ◽  
W. Gary Simpson
Keyword(s):  
Financial Performance ◽  
Corporate Board ◽  
Board Committees

Why might females say no to corporate board positions? The Asia Pacific in comparison

2014 ◽  
Vol 20 (4) ◽  
pp. 513-522 ◽  
Author(s):  
Jean SK Lee ◽  
Luh Luh Lan ◽  
Chris Rowley
Keyword(s):  
Asia Pacific ◽  
Corporate Board

Geschäftsleiterbinnenhaftung in Großvereinen

2021 ◽  
Author(s):  
Anton Leopold Nußbaum
Keyword(s):  
Supervisory Board ◽  
Economic Importance ◽  
Board Members ◽  
Legal Practice ◽  
Corporate Board ◽  
Corporation Law ◽  
Common Interests ◽  
Practical Analysis ◽  
Stock Corporation

The internal liability of managers of large associations is becoming increasingly relevant in the context of their growing economic importance, especially considering the stricter compliance obligations. The book develops de lege lata with the help of corporate principles a liability regime for board members and association managers with and without corporate board positions that is in line with common interests. At the same time, the author uses a practical analysis of various association structures to indicate the problems that exist in the realization of liability and recommends de lege ferenda for a mandatory supervisory board for large associations based on the model of stock corporation law. The work addresses equally academics and legal practice as well as the associations themselves.

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