The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

the asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. according to agency theory, a good corporate governance system is necessary for more transparent information disclosure about the corporation. accordingly, the objective of this study is evaluating the level of disclosure in banks and examine the relationship between some fea...

this study attempts to investigate the impacts of severalcorporate governance mechanisms on two alternative proxies for agencycosts, namely the ratio of total sales to total assets (asset turnover) and theratio of selling, general and administrative expenses to total sales(sg&a;). agency costs, non-executive directors on the board, andinstitutional investors are dependent variables. the analysi...

BACKGROUND National Health Service (NHS) trusts, which provide the majority of hospital and community health services to the English NHS, are increasingly adopting a 'public firm' model with a board consisting of executive directors who are trust employees and external non-executives chosen for their experience in a range of areas such as finance, health care and management. In this paper we co...

Manuscript Type: Conceptual Research Question/Issue: Post-acquisition director turnover is a complex and multi-faceted phenomenon that needs to be examined beyond the agency lens. In this article, we examine the likelihood of non-executive director turnover in target firms following an acquisition. Research Findings/Result: Acquisitions present an interesting case where conflict of interests ma...

Manuscript Type: Conceptual Research Question/Issue: Director turnover post-acquisition is a complex and multi-faceted phenomenon that needs to be examined beyond the agency lens. In this article, we examine the likelihood of non-executive director turnover in target firms following an acquisition. Research Findings/Insight: Acquisitions present an interesting case where conflict of interests m...

This paper examines the empirical relationship between board structure, CEO compensation and firm performance in the context of an emerging economy, India. Using panel data on 462 manufacturing firms from the Indian corporate sector for the period 1997 to 2002 I would like to explore two specific issues. First, I have examined how the structure of the corporate board in terms of size and propor...

This study examines the situation of female directors in the top 100 UK quoted companies in the context of recent debates about occupational gender differences and the quality of corporate governance. Less than 2% of the executive directors in our sample are females and just under 9% of the non-executive directors are females. Female non-executive directors receive about two thirds the remunera...