Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis

2007 ◽  
Author(s):  
Anwer S. Ahmed ◽  
Scott Duellman
Keyword(s):  
Empirical Analysis ◽  
Accounting Conservatism ◽  
Board Of Director ◽  
Director Characteristics

The board of directors and corporate reputation: an empirical analysis

2015 ◽  
Vol 28 (3) ◽  
pp. 359-379 ◽  
Author(s):  
Francisco Bravo ◽  
Cristina Abad ◽  
Joaquina Laffarga Briones
Keyword(s):  
Corporate Governance ◽  
Empirical Analysis ◽  
Corporate Reputation ◽  
Stock Exchange ◽  
Content Type ◽  
Board Of Director ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
Director Characteristics ◽  
The Empirical Analysis

Purpose The purpose of this paper is to test the association between board of director characteristics and corporate reputation. Design/methodology/approach Logistic and multivariate regressions are performed to analyse whether the board of director characteristics are associated with the level of corporate reputation. The sample is composed of listed companies in the Madrid Stock Exchange (Índice General de la Bolsa de Madrid) at least once during the period 2004-2010. Corporate governance data were manually extracted from governance reports released by Spanish companies. The data for the design of a corporate reputation measure were obtained from the Monitor Español de Reputación Corporativa (MERCO) institute web site. Findings Results from the empirical analysis show that Spanish companies that appear high up in terms of ranking in the reputation index provided by MERCO tend to have a higher percentage of independent directors as well as more female directors on their board. Firm size and the image of the president of a firm are also linked to corporate reputation. Originality/value The results have direct implications for the management of corporate governance mechanisms by shareholders who should take into account their role in the creation and maintenance of corporate reputation.

Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia

2004 ◽  
Vol 23 (2) ◽  
pp. 105-117 ◽  
Author(s):  
Vineeta D. Sharma
Keyword(s):  
Research Evidence ◽  
Institutional Ownership ◽  
Board Of Director ◽  
Composition And Structure ◽  
High Incidence ◽  
The Board Of Directors ◽  
Director Characteristics ◽  
The Relationship ◽  
The U.S

Due to the high incidence of fraud in Australia, regulatory reports suggest strengthening the monitoring role of the board of directors (BOD). These reports recommend greater independence and no duality (chairperson of the BOD should not be the CEO) on the BOD. While there is no Australian evidence, research evidence in the U.S. supports these suggested reforms. It is not clear whether the research evidence observed in the U.S. will generalize to the Australian setting because of contextual differences. This study extends the U.S. findings to the Australian context and investigates the relationship between two attributes of the BOD, independence and duality, and fraud. In addition, I examine whether institutional ownership plays a role in the context of fraud. The more highly concentrated institutional ownership in Australia suggests the presence of some relationship. Using a matched sample of fraud and no-fraud firms from 1988–2000, I find that as the percentage of independent directors and the percentage of independent institutional ownership increases, the likelihood of fraud decreases. As expected, the results show a positive relationship between duality and the likelihood of fraud. These results support the call for strengthening the composition and structure of the BOD in Australia.

Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis

2015 ◽  
Vol 144 (3) ◽  
pp. 577-596 ◽  
Author(s):  
Roman Lanis ◽  
Grant Richardson ◽  
Grantley Taylor
Keyword(s):  
Empirical Analysis ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Board Of Director
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