Internal governance mechanisms and corporate ...
Type de document :
Compte-rendu et recension critique d'ouvrage
URL permanente :
Titre :
Internal governance mechanisms and corporate misconduct
Auteur(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]
Titre de la revue :
International Review of Financial Analysis
Pagination :
103109
Éditeur :
Elsevier
Date de publication :
2024-03
ISSN :
1057-5219
Mot(s)-clé(s) en anglais :
Corporate misconduct ;Internal governance mechanisms ; Board of directors ; Committees ; Ownership
Discipline(s) HAL :
Sciences de l'Homme et Société/Economies et finances
Résumé en anglais : [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 ...
Lire la suite >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.Lire moins >
Lire la suite >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.Lire moins >
Langue :
Anglais
Vulgarisation :
Non
Collections :
Source :
Date de dépôt :
2024-04-19T02:02:53Z
Fichiers
- j.irfa.2024.103109
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