Can board diversity and choice of auditor enhance profitability?
نویسندگان
چکیده
منابع مشابه
Board and auditor interlocks and voluntary disclosure in annual reports
This paper explores the role o f the interlock ties of the board of directors and the external auditors in facilitating cross-firm diffusion of voluntary disclosure practices. Using data from 149 companies listed on the Dutch stock exchange, we investigated the relationship between a firm ’s voluntary disclosure of financial and non-financial performance measures in its annual report and the in...
متن کاملHow can we enhance the value of laboratory tests?
Today, the pressures on the healthcare systems for the controlling of the costs are extreme and all sectors try to demonstrate the value of their services by justifying the activities and expenditures so the value can be describe in terms like quality, efficiency, effectiveness, patient satisfaction, cost effectiveness .The value of the lab testing is generally directed to their costs and the c...
متن کاملBoard Diversity and Corporate Social Responsibility: Evidence from Iranian Firms
According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...
متن کاملAuditor Choice and Cost of Debt Financing for Private SMEs
This study examines relation of the auditor choice and cost of debt financing for private SMEs (small and medium sized enterprises). In particular, it examines whether choice of a certified auditor or reputable international audit firm provides economic value to private SMEs as a factor lowering firms' information problems and cost of debt financing in the capital markets. Using time-series cro...
متن کاملO2: Neuroscience and Talent: How Neuroscience Can Enhance Successful Plan of Talent Strategy
Performance and development are based on hard work, experience and learning. Learning how to change different behaviors is crucial to successful talent management plans. Within the brain there are complex connected circuits that can identify threats. The brain reacts to change as a threat. There is also a collection of brain structures tied to a natural reward system that are involved in the re...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Business Performance Management
سال: 2018
ISSN: 1368-4892,1741-5039
DOI: 10.1504/ijbpm.2018.10011847