Internal governance mechanisms and corporate ...
Document type :
Compte-rendu et recension critique d'ouvrage
Permalink :
Title :
Internal governance mechanisms and corporate misconduct
Author(s) :
Eugster, Nicolas [Auteur]
The University of Queensland [UQ [All campuses : Brisbane, Dutton Park Gatton, Herston, St Lucia and other locations]]
Kowalewski, Oskar [Auteur]
Lille économie management - UMR 9221 [LEM]
Śpiewanowski, Piotr [Auteur]
The University of Queensland [UQ [All campuses : Brisbane, Dutton Park Gatton, Herston, St Lucia and other locations]]
Kowalewski, Oskar [Auteur]
Lille économie management - UMR 9221 [LEM]
Śpiewanowski, Piotr [Auteur]
Journal title :
International Review of Financial Analysis
Pages :
103109
Publisher :
Elsevier
Publication date :
2024-03
ISSN :
1057-5219
English keyword(s) :
Corporate misconduct ;Internal governance mechanisms ; Board of directors ; Committees ; Ownership
HAL domain(s) :
Sciences de l'Homme et Société/Economies et finances
English abstract : [en]
This study aimed to provide new evidence linking internal corporate governance mechanisms and corporate misconduct by using a sample of 2,844 public US companies during the period 2007–2019. The results revealed that the ...
Show more >This study aimed to provide new evidence linking internal corporate governance mechanisms and corporate misconduct by using a sample of 2,844 public US companies during the period 2007–2019. The results revealed that the optimal size and diversity of boards, including well-functioning audit committees, are negatively correlated with corporate violations. By contrast, it was shown that board members’ independence, activity, and ownership are positively correlated with a firm’s fraudulent activities. Therefore, not all internal governance mechanisms are related to reduced corporate misconduct. Moreover, the study shows that some internal governance mechanisms, such as the share of female board members, mitigate certain types of corporate misconduct.Show less >
Show more >This study aimed to provide new evidence linking internal corporate governance mechanisms and corporate misconduct by using a sample of 2,844 public US companies during the period 2007–2019. The results revealed that the optimal size and diversity of boards, including well-functioning audit committees, are negatively correlated with corporate violations. By contrast, it was shown that board members’ independence, activity, and ownership are positively correlated with a firm’s fraudulent activities. Therefore, not all internal governance mechanisms are related to reduced corporate misconduct. Moreover, the study shows that some internal governance mechanisms, such as the share of female board members, mitigate certain types of corporate misconduct.Show less >
Language :
Anglais
Popular science :
Non
Collections :
Source :
Submission date :
2024-04-19T02:02:53Z
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