Search results for "DIRECTOR"

The monitoring role of female directors over accounting quality

2017

Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting process than their male counterparts. However, an emerging literature in finance and economics provides mixed findings and questions whether females in leadership roles significantly differ from their male counterparts. Building on this literature, we re-examine the link between the presence of female directors, gender biases, and financial statements quality. Using a large sample of UK firms we find that a larger percentage of women among independent directors is significantly associated with lower earnings management practices. However, we show that this relation disappears…

The board of directors and dividenc policy: the effect of gender diversity

2015

In this article, we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesize that the proportion of women directors, the proportion of independent, institutional, and executive female directors, and the percentage of shares held by female directors on BD, have an impact on the dividends policy of Spanish companies. Our findings, analyzing the whole sample, show that the proportion of female directors and shares held by female directors are positively associated with dividend payout, while the percentage of institutional female directors has a negative impact. The percentage of independent and executive female directors has no…

Resistance to Change in the Corporate Elite

2017

In this empirical study, we investigate the variation in firms’ response to institutional pressure for gender-balanced boards, focusing specifically on the preservation of prevailing practices of director selection and its impact on the representation of women on the board of directors. Using 8 years of data from publicly listed Nordic corporations, we show societal pressure to be one of the determinants of female directorship. Moreover, in some corporations, the director selection process may work to maintain “a traditional type of board”. In such boards, demographic diversity among male members appears to be associated with a lower share of female directors, although we cannot establish w…

Female Institutional Directors on Boards and Firm Value

2016

The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous group since they represent investors who may or may not maintain business relations with the companies on whose corporate boards they sit. Thus, it is not only the effect of female institutional directors as a whole on firm value that has been analysed, but also the impact of pressure-resistant female directors, who represent institutional investors (investment, pension and mutual funds) that only invest in the company, and do not maintain a business relation with the firm.…

On the Internationalization of Corporate Boards

2013

This study investigates the internationalization of corporate boards, using a sample of 346 non-financial listed Nordic firms during 2001–2008. Given a high level of international activity, these firms have surprisingly few foreign directors. The picture of international expertise changes considerably, however, if we also count the international experience of national directors. The percentage of foreign directors is related primarily to financial internationalization rather than foreign sales, and thus presumably to the monitoring rather than advisory functions. The international experience of the nationals covaries with foreign sales, and increases with the share of foreign directors. Thu…

Open Access E-Journals : past, present, and future

2015

Comienza este artículo trazando el origen y desarrollo de las revistas electrónicas en acceso abierto, cómo surgieron, se fueron definiendo y a qué necesidades respondieron. Se explica cómo se produjo la transición del mundo impreso al electrónico en el diseño y concepción de las revistas; y se señala exactamente cuando se produjo el despegue de este tipo de publicaciones. Para describir la situación actual de las revistas se recurre a los datos proporcionados por el directorio de publicaciones electrónicas Ulrichs y al directorio de revistas en acceso abierto DOAJ. Se calcula el número de revistas circulantes y se ofrece un retrato del perfil editorial de las revistas a día de hoy. Se desc…

Liderazgo pedagógico en directores nóveles en Chile: Prácticas de observación de clases y retroalimentación a profesores

2016

El rol de los directores escolares es clave para movilizar la mejora de los centros escolares. A través de un enfoque cualitativo-longitudinal utilizando la técnica thin-slice, este artículo examinó la calidad de las prácticas asociadas con la observación en el aula y la retroalimentación proporcionada por 10 directores nóveles al final de su primer y su segundo año en el cargo. Los resultados de este estudio señalan que el patrón de observación de los directores nóveles experimenta cambios desde el primer al segundo año en el cargo, desde un foco en los docentes y el contenido hacia un foco en la interacción contenidos-estudiantes. Respecto del tipo de retroalimentación en el año 2 se obse…

El Che desde el pluralismo

2007

Guía comercial de Valencia y su provincia : publicada con datos del anuario del comercio (Bailly-Bailliere)

Index Premiada amb medalla d'Or en l'exposició de Barcelona 1888, amb medalla d'Argent en la de Paris 1889 i amb el gran Diploma d'Honor en el Concurs Internacional de Madrid de 1890. Any 5é de la publicació

Guía comercial de Valencia y su provincia : publicada con datos del anuario del comercio (Bailly-Bailliere)

Index Premiada en totes les exposicions on s'ha presentat. Any 21é de la seua publicació