... to evaluating and managing the performance of boards. However, further studies are now required to test its practical utility. Practical implications The proposed BSC provides a potentially useful tool for evaluating the performance of boards of directors. Originality/value Few studies of board...

...Ruth W. Epps; Tariq H. Ismail Purpose The purpose of this paper is to examine the relationship between corporate governance and earnings management in US context and provide further insights on the effects of board of directors' characteristics on earnings management. Design/methodology...

..., we recommend that interpretation of the results from this study should be done with some degree of caution. Anthony Kyereboah‐Coleman can be contacted at: acoleman@usb.sun.ac.za or acoleman@ug.edu.gh © Emerald Group Publishing Limited 2007 Boards of directors Developing...