This study is the first to examine relationship between board characteristics and diversity of audit committee members in Hong Kong after Asian financial crisis 2008. Using five dimensions diversities (education level, ethnicities, experience, gender, age), we find — for a sample Hang Seng Composite Index 1,700 firm-year observations 2010 2015 that independence, size, directorships, tenure are ...

Previous research on the effect of board characteristics mostly examines established firms. This raises question whether findings from literature are applicable to rapidly growing enterprises, as their corporate governance landscape can be very different that in large, mature companies. Our paper extends by investigating performance implications startups using a unique set firms: 121 operating ...

This article aims to examine board effectiveness through a new lens, based on human ideologies rather than traditional characteristics such as board size. We compare the self-interest and the altruist ideology to identify the process that leads to involvement in three board tasks: cooperation with other members, strategically-oriented tasks and stakeholder-oriented tasks. Our results show the s...

This study empirically analyzes the relationship between Vietnamese firms’ earnings management, board characteristics, and ownership structures. I use size proportion of outside directors to reflect percentages directors, chief executive officer (CEO) discretionary accruals, measured by modified Jones model, proxy for management. From analyzing firms listed on Ho Chi Minh Hanoi Stock Exchanges ...