Determinants of the quality of external board evaluation in the UK

Purpose This study aims to examine the influence of following on quality externally facilitated board evaluation, namely, timing adoption external type evaluators and independence facilitators. Design/methodology/approach The statements evaluation in annual reports a sample FTSE 350 companies were content analysed measure evaluation. paper then used descriptive analysis inferential statistics demonstrate possible association between adoption, as well facilitators Findings Results reveal some effects Practical implications Shareholders should be aware consider types facilitators, given their Regulatory authorities provide more specific guidance what professional organisations can engaged implementation promote its quality. Originality/value Several studies have provided theoretical accounts how conducted ensure effectiveness. However, there is dearth empirical literature, which examines develops for shows effect forges ahead institutional theorising