This study investigates the influence of board chairman characteristics on level real earnings management for listed firms with lowest positive Main Market Bursa Malaysia. Based Ordinary Least Square regression, findings indicate that independence and have a significant association. However, BC’s age, other hand, was found to be strongly connected lesser degree management. Other characteristics...

For a sample of 26 non-financial listed Portuguese firms-year from 2002 to 2016, this study extends previous research by empirically examining how board structure affects the magnitude accounting conservatism for companies in Portugal. Mainly, we focus on main characteristics that are highlighted Securities Market Supervisory Authority’s recommendations: size, composition, board’s monitoring co...

Internet stock message boards provide individual investors with a new information medium that could have several effects on stock activity. Message boards may provide investors with a new information source on small cap stocks. Message boards may affect the trading and volatility of certain stocks by influencing investors. The impact of message board information may vary according to characteri...

This paper investigates the relationship between firm productivity and four different board characteristics, including board size, board composition, board ownership and board leadership. Using total factor productivity (TFP) as a measure for productivity, we find an inverse association between board size and productivity and a positive relationship between board composition and productivity in...