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...

The purpose of this paper is to study the determinants of the presence of independent directors on boards of directors. Based on the agency theory, we study the different factors influencing the nomination of independent directors. The tests were applied to a sample of 79 companies belonging to the SBF120 index from 1999 to 2001. Using an OLS data regression framework, the findings show that th...

the ability of boards to perform their roles depends largely on their composition. board composition refers to the number of directors and type of members as determined by the usual insider or outsider classification. several empirical studies in other country have concluded that board composition determines a board’s power as an instrument of corporate control and contributes to company perfor...

We use a bargaining framework to examine empirically the relations between director compensation and board-of-director independence. Our evidence suggests that independent directors have a bargaining advantage over the CEO that results in compensation more closely aligned with shareholders’ objectives. Firms with more outsiders on their boards award directors more equity-based compensation. Whe...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

the growing importance of the environmental and social policies in the spanish savings banksand the large differences between them, take us to delve into those factors that influence on the amounts spent on environment and welfare fund.in this line, we have analyzed all the spanish savings banks, over the period 2004-2008 and using the methodology of panel data, the effect that the composition ...

the growing importance of the environmental and social policies in the spanish savings banksand the large differences between them, take us to delve into those factors that influence on the amounts spent on environment and welfare fund.in this line, we have analyzed all the spanish savings banks, over the period 2004-2008 and using the methodology of panel data, the effect that the composition ...