Search results for "Expertise Audit Committees"

Big Data in Corporate Governance decision

2020

[EN] Progress in Big Data in recent years has grown exponentially, which has allowed the detection and processing of a large amount of data. Until recently, this fact was unattainable by the lack of mechanization of the corporate governance reports. This paper investigates the relationship between corporate governance decisions affect the indebtedness policies of 1,956 industrial companies listed in Europe and the USA over the period 2016–2018 (5,868 observations). To measure corporate governance decisions, we use detailed information on the expertise of audit committees, the proportion of independent directors, board structures and women's presence on corporate boards. Our findings, which …