Independent Directors, Female Directors and Performance of Financial Listed Companies in China

Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

Taking Chinese listed companies in 2008–2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the ...

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

The roles of the Board of Directors in listed companies in Brazil

Powerfully Independent Directors

In social psychology, agentic behavior connotes excessive obedience to a proximate authority, and is mitigated by a rival authority or peer voicing dissent. Corporate governance reformers advocate non-CEO chairs and independent directors, respectively, as potential rival authorities and dissenting peers – plausibly to mitigate excessive director loyalty to errant CEOs. Measuring director power ...

Independent Directors and Corporate Performance in China: A Meta-empirical Study

This article reviews empirical studies on the relationship between independent directors and firm performance in Chinese listed companies. The purpose is to generalize empirical evidence on the theoretical claim that independent directors can improve firm performance by performing their monitoring role over management as expected by Chinese regulators. To fulfil this purpose, this article condu...