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When financial markets are not well developed and when shareholders are not well protected, the role of the board of directors becomes more important as the only available control mechanism for management opportunism. Venezuela is an ideal case study to test this proposition because both of these issues are particularly severe. The specific question that we want to answer is: Does corporate the...

We examine the impact of board size on firm performance for a large sample of 2,746 UK listed firms over 1981-2002. The UK provides an interesting institutional setting, because UK boards play a weak monitoring role and therefore any negative effect of large board size is likely to reflect the malfunction of the board’s advisory rather than monitoring role. We find that board size has a strong ...

This study investigates the influence of ownership structure and board characteristics on discretionary accruals and real earnings management using the data of A-shares in Chinese Shanghai and Shenzhen Stock Exchange Securities Market from 2002 to 2012. The empirical results show that institutions with high shareholding proportion or great shareholding concentration give managers incentives to ...

Interior decoration with man-made board is a kind of common porous material, which is solid skeleton and the fluid inside the complex mixture. The establishment of the interior decoration of multiphase multidimensional model of mass transfer of volatile organic compounds released by artificial board, and based on the geometrical characteristic of wood-based panel thickness is thin, the artifici...

This study investigates how corporate governance characteristics affect earnings management of firms in Vietnam. In particular, we examine whether firm’s use of discretionary accruals is influenced by board size, state ownership and foreign ownership. Our empirical analysis is based on a relatively large sample of 570 non-financial Vietnamese listed firms from 2010 to 2014. We find that larger ...

This research is an attempt to make progress in the understanding of the process of board formation and its impact on the functions performed by the board in young entrepreneurial ventures. We study the link between board members’ characteristics and the effective accomplishment of monitoring and resource provision functions. Expanding earlier research we argue that the identity of external fin...

The board of directors is the head of the supervisor and controller in the organization's system. Since the emergence of widespread changes in the business environment has led organizations to take advantage of diverse specializations and skills, changing the composition of the board and the diversity of vision and perceptual skills in their composition has doubled.One of the indicators o...

Three members of PLOS Medicine's editorial board who are leading researchers in implementation science define the characteristics of high-quality studies and invite their submission to the journal.