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Keywords: Benevolent directors
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 517–539.
Published: 09 June 2025
... directorships. Our sample is drawn from Australian listed firms from 2010 to 2019, and benevolence data is hand-collected from annual report director biographies. Findings We find that boards with more benevolent directors are associated with higher CEP. This relationship is stronger in firms managed...
