...Christine Porter; Matthew Sherwood Purpose This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to board independence. Design/methodology/approach The sample includes...

... diversity Female directors Economic policy uncertainty Board of directors Instrumental variable Corporate governance M14 E66 The literature on board gender diversity is substantial and spans several areas, including management, finance and accounting. Motivated by the debate on board...

...., 2013). Shareholder rights refer to the ability of shareholders to be involved in major corporate decisions. In countries with stronger shareholder rights, shareholders and their representatives (boards of directors) are expected to be more active and involved in corporate decision-making...

...Michelle Li; Diandian Ma; Tom Scott Purpose New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors. Design/methodology/approach We use a probit regression to investigate what firm...

... to shareholders. If increased meeting frequency improves the monitoring and advising functions of the board of directors, we would expect a positive effect on firm performance. Some results are supportive of this assertion, with Brick and Chidambaran (2010) finding that board meeting activity is positively...

...Grant Richardson; Grantley Taylor; Roman Lanis Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence...