Search results for "Board committees"
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On the role of internationalization of firm-level corporate governance: The case of audit committees
2022
Research Question/IssueMotivated by the agency theory and the findings of linguistic studies, we analyze the association between the internationalization of a firm's audit committee and its corporate governance.Research Findings/InsightsBased on data from 2159 publicly traded European firms from 15 countries for the period 2000–2018, we find that firms with foreign directors on their audit committees are associated with lower financial reporting quality. The association is mitigated by stronger country-level investor protection and a higher similarity among intra-committee languages. We further find that foreign directors on the audit committee are related to stock prices being less informa…
Gender presence on the editorial boards of journals in the Women's Studies subject category
2022
In the scientific journals, being part of the editorial boards, including the journals' members and chief editors, involves holding positions of power and responsibility that affect the running of a journal. Until now, these positions have usually been held by men in most scientific disciplines. In this study, the gender composition in the editorial board members (EBMs) and editor-in-chief (ECs) of the 45 Women's Studies journals classified in the Journal Citation Report (JCR) was analyzed. The following indicators were calculated: the gender distribution of ECs and EBMs by journal, publisher, country, and quartile of the journal in the JCR; the geographical area of the members; and the gen…