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Keywords: Board advising
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Journal Articles
International Journal of Accounting and Information Management (2026) 34 (3): 613–650.
Published: 16 April 2026
..., as ensured by less CEO duality but more non-executive, independent and female directors on board. On the other hand, the financial sector has weaker board advising ability, which is characterised by having fewer foreign and expert directors on board. In terms of affiliated and tenured directors...

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