Search results for "audit committees"
showing 2 items of 2 documents
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 …
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …
2021
This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …