UK board reports

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...

Board Structure and Executive Pay: Evidence from the UK

We examine the impact of board structure on executive pay for 1,880 UK public firms over 1983-2002, using panel data analysis. Firstly, the proportion of non-executive directors tends to decrease the rate of increase in executive pay whilst board size tends to increase it. Secondly, the proportion of non-executives strengthens the relation between the rate of increase in executive pay and chang...

Abandoned babies in the UK - a review utilizing media reports.

BACKGROUND In the absence of national policy or comprehensive data, the phenomenon of abandoned babies is poorly understood in the UK. This study aims to use media reports as a resource to collate existing information on abandoned babies and to draw conclusions to inform future response. METHODS An exhaustive media search using electronic searches and media monitoring was undertaken to glean ...

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Editorial Board