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Keywords: Board of 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
...Larelle Chapple; Ashesha Paveena Weerasinghe; Alexandra Kate Williamson; John Nowland Purpose This research examines the relationship between board of director benevolence and corporate environmental performance (CEP). We also investigate how CEO benevolence moderates this relationship. Design...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (4): 481–509.
Published: 21 July 2023
... and Hilary, 2018). While the ASX CGC principles do not provide a specific limit for directors' tenure, it does provide guidance that boards should “regularly assess the independence of directors who have served for more than 10 years” (ASX CGC, 2014, p. 17). Board of directors Nomination committees...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (3): 293–320.
Published: 14 July 2023
...) . The results from additional tests confirm that co-opted boards adversely affect a firm's CSR score. In a recent pioneering study, Coles et al. (2014) show that co-option limits the monitoring effectiveness of board directors. Chang et al. (2017) contend that the board's ability...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2023) 45 (1): 100–129.
Published: 08 December 2022
...Minna Martikainen; Antti Miihkinen; Luke Watson Purpose Negative disclosure tone in 10-K annual reports has economic consequences, yet relatively little is known about how it is generated. Boards of directors play an important governance role with respect to mandatory disclosures and personally...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2019) 43 (1): 19–46.
Published: 13 July 2019
... 29 05 2019 01 07 2019 Emerald Publishing Limited 2019 Restatement Board of directors Independent director Outside director Proxy advisor Shareholders Journal of Accounting Literature 43 (2019) 19 46 Contents lists available at ScienceDirect Journal of Accounting Literature...
