... model. The abnormal return (AR) is estimated as follows: Importantly, we also find that the effect of earnings management on shareholder value is reduced significantly for firms with more gender diversity on the board. Female directors seem to help shareholders see through earnings management...

... firm performance in Thai-listed firms. Generally, the board of directors has a duty to protect shareholders’ rights and benefits and, as such, a duty becomes a monitoring mechanism as the board evaluates the executives’ activities and replaces managers who are not performing in the best interests...

... lower level of negative social practices of CSP. © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Corporate social performance Board independence Board of directors Corporate environmental performance Gender diversity Sustainability committee...

... research into reporting practices under the “if not, why not” corporate governance regime. This study aims to fill that gap by examining whether company-level factors have influenced reporting practices, in particular compliance with ASX principles regarding the composition of boards of directors...

... the reverse, at least for some firm types. In NZ, NZX Listing Rule 3.3.1 requires that a minimum proportion of board directors be independent [5] . Consistent with this view, NZ studies generally report a positive relationship between the percentage of outside and/or independent directors and Tobin's...