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Keywords: Independent directors
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025)
Published: 13 August 2025
...Haitian Wei; Rasidah Mohd-Rashid; Chai-Aun Ooi; Anni Wei Purpose In academia, there is controversy regarding the effectiveness of busy independent directors. Given the unique institutional setting in China, this paper aims to explore the effects of busy independent directors on companies...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (1): 92–109.
Published: 05 February 2018
... or relationship that could reasonably influence their judgement and decision making as a director. The Code requires a minimum of two independent directors or one-third of the total board members (to be rounded to the nearest number), whichever is greater. This was incorporated into the NZX Listing Rules...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2017) 29 (2): 204–226.
Published: 03 April 2017
...Thi Tuyet Mai Nguyen; Elaine Evans; Meiting Lu Purpose The purpose of this paper is to investigate the impact of independent directors on firm performance in Vietnam and identify how different types of ownership structure and the presence of controlling shareholders influence the relationship...
