Search results for "Board structure"

showing 10 items of 10 documents

The role of internal corporate governance mechanisms on default risk: A systematic review for different institutional settings

2020

Recent financial downturns, characterized by the significant failures of firms, have revealed the need to control credit risk. Latest literature has shown that weak corporate governance structures are related to high levels of default risk, leading to financial instability. In this context, we aim to summarize the literature that focuses on the role that internal corporate governance plays in the credit risk of firms, specifically considering three corporate governance components: ownership structure, board structure and financial stakeholders’ rights and relations. Additionally, we analyse whether the effectiveness of the internal mechanisms depends on particular key factors, especially th…

040101 forestry050208 financeCrèditCorporate governancebusiness.industryCorporate governance05 social sciencesControl (management)Context (language use)Accounting04 agricultural and veterinary sciencesFinancial instabilityKey factorsBoard structureInstitutional setting0502 economics and businessDefault risk0401 agriculture forestry and fisheriesBusiness Management and Accounting (miscellaneous)BusinessFinanceCredit riskCredit risk
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The Impact of Corporate Board Characteristics on Firm Value: A Literature Survey

2018

This chapter provides a review of theoretical and empirical studies that analyze the effects of board characteristics on firm performance. It serves the purpose of demonstrating different approaches to studying corporate board characteristics as well as the importance of examining these characteristics, namely, board size, board independence, board leadership, gender diversity, board busyness and staggered boards.

Empirical researchBoard structureGender diversitybusiness.industrymedia_common.quotation_subjectEnterprise valueAccountingbusinessLiterature surveyIndependencemedia_common
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Survey On Competence and Administration of Supervisory Board Activities in German Stock-Listed Companies

2017

Abstract According to the agency theory (Jensen & Meckling 1976), it is expected that there exists a positive relationship between corporate governance and company performance which is also generally assumed in recent research (Dignam & Galanis 2016). This relationship is investigated in the study performed by the author of this paper. Two different approaches were chosen in parallel: (1) quantitative data analysis, based on financial figures and corporate governance variables, and (2) a survey of supervisory board members of listed German companies. This paper is about the results of structured interviews with 30 supervisory board members. The survey confirms that corporate governa…

HF5001-6182Supervisory boardcorporate governancePrincipal–agent problemAccountingboard competenceGerman0502 economics and businessQuantitative researchboard competence.BusinessCompetence (human resources)HB71-74Stock (geology)040101 forestry050208 financeCorporate governancebusiness.industryCorporate governance05 social sciences04 agricultural and veterinary sciencesboard structurelanguage.human_languagefirm performanceEconomics as a scienceStructured interviewlanguage0401 agriculture forestry and fisheriesbusinessEconomics and Business
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Corporate governance and financial performance: The role of ownership and board structure

2018

Abstract This study examines how corporate governance and ownership structure relate to the financial performance of firms. We estimated this relationship using fsQCA. We enhanced our analysis using complementary linear and non-linear multiple regression analysis. The panel data used in this study covered 1207 companies from 59 countries across 19 sectors for the period 2013 to 2015. The study makes two main contributions. First, the multiple empirical techniques employed in this study offer a broader approach to the empirical analysis of financial performance. Second, the study aids our understanding of the role of corporate governance and ownership in the financial performance of firms.

Marketing050208 financeBoard structureFinancial performancebusiness.industryCorporate governance0502 economics and business05 social sciencesRegression analysisAccountingBusiness050203 business & managementPanel dataJournal of Business Research
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Corporate boards and ownership structure: Evidence from Sub-Saharan Africa

2014

This study examines the relationship between board structure and ownership structure for firms listed on the stock exchanges of twelve Sub-Saharan African countries, using data for the period 2006–2009. We find that ownership concentration, foreign ownership and managerial ownership are negativelyassociated with board size. We also find that government ownership is positively associated with the proportion of outside directors while ownership concentration is negatively associated with the proportion of outside directors. These results emphasize that board and ownership structure are both corporate governance mechanisms that are used as substitutes to one another in reducing agencyproblems.

MarketingGovernmentSub saharanForeign ownershipCorporate governanceSub-Saharan Africabusiness.industryCorporate governanceAccountingOwnership structureBoard structureStock exchangeNegatively associatedAgency (sociology)Demographic economicsBusinessBusiness and International ManagementFinanceBoard structure
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Determinants of Board Size, Composition and Leadership

2018

Using a 14-year panel data set on the Standard and Poor’s 1500 firms, this chapter examines the trends and determinants of corporate board structure (Board size, independence and CEO duality). Our hypotheses lead to predictions that firm complexity and advising requirements, the costs of monitoring and advising, ownership structure and CEO characteristics are important determinants of board structure. Our findings provide strong empirical evidence in support of these hypotheses. We also find some evidence that the Sarbanes–Oxley Act has had an impact on board structure and its determinants.

On boardBoard structurebusiness.industryCorporate governanceSarbanes–Oxley ActAccountingSize compositionBusinessEmpirical evidencePanel data
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Boards in microfinance institutions: how do stakeholders matter?

2012

Published version of an article in the journal: Journal of Management and Governance. Also available from the publisher at: http://dx.doi.org/10.1007/s10997-011-9191-4 Microfinance Institutions provide financial services to poor people. Governance of these organizations is important so that they can operate efficiently and sustainably. This study analyzes the influence of stakeholders (donors, employees, customers, and creditors), on board structure (board size and CEO duality), and on organizational performance. We use a global data set of 379 microfinance institutions from 73 countries, collected from rating organizations. Supported by stakeholder theory, agency theory and resource depend…

VDP::Social science: 200::Economics: 210board structuremicrofinance institutionsstakeholdersperformance
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Impact of corporate governance on firm performance and total shareholder return of german listed companies

2017

Promocijas darba mērķis ir izpētīt attiecības starp būtiskākajām Vācijas Korporatīvās vadības sistēmas daļām un uzņēmumu sniegumu Vācijas kotētajos uzņēmumos, lai noteiktu elementus ar pozitīvu un negatīvu ietekmi uz uzņēmumu sniegumu un kopējo akcionāru peļņu, pamatojoties uz fundamentālo literatūru, iepriekšējo pētījumu analītisko izpēti un uz divu pētījumu - empīriskā kvantitatīvā pētījuma un kvalitatīvās ekspertu interviju aptaujas - pierādījumiem. Darbu noslēdz ieteikumi Valdības komisijai pārskatīt kodeksu attiecībā uz tā negatīvo ietekmi uz uzņēmuma darbību un izvairīšanos no riska, akcionāriem un uzraudzības padomju priekšsēdētājiem uzlabot sastāva struktūru un ieviest padomes darbā…

VadībzinātneBiznesa vadībapadomes struktūrakorporatīvā vadībaBusiness Managementcorporate governanceManagement Scienceboard competencepadomes kompetenceboard structureuzņēmuma sniegumsfirm performance
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Corporate board and default risk of financial firms

2022

This paper analyses the impact of corporate board structure on default risk of European banking firms. We focus on four core aspects of boards that have been addressed in Directive 2013/36/ EU to strengthen the corporate governance of banks: the size of boards, their independence, the participation of female directors and CEO duality. We employ panel data analysis to study the 109 European listed banks between 2002 and 2019. Default risk is estimated by Merton’s (1974) distance to default. We take into account the presence of unobservable heterogeneity, simultaneity and dynamic endogeneity and estimate the model using the dynamic difference and dynamic system GMM methodologies. The results …

default riskFinancecorporate boarddistance to defaultEconomics and EconometricsFocus (computing)business.industryeuropean banksEconomic growth development planningCorporate board; default risk; distance to default; European banks; Merton modelDirectivemerton modelRegional economics. Space in economicsCore (game theory)Board structureFinancesHT388HD72-88Default riskbusiness
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Perceptions about Boards in Sme Sized Family Businesses

2009

This paper reports on a study of the attitudes to the formation and roles of formalised active boards in Australian small to medium sized (SME) family businesses. While the literature on governance includes guidelines for effective boards, many family owned businesses perceive they are functioning adequately without formalising a board structure. This study employed a qualitative approach and explored the board functions of nine family business cases drawing on the Hilmer and Tricker (1994) framework. This framework summarises the roles of boards as: formulating strategy, setting policies, supervising executive management and providing accountability. Cases included those with and without a…

family business governancesmall to medium enterprise sectorhallituksetboard structure and compositionpienet ja keskisuuret yritykset
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