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Board Members Oversight System- A Polish Example

Board Members Oversight System- A Polish Example
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摘要 The goal of the study was the development of a system to monitor the members of supervisory and management boards. The system currently covers 8,454 joint stock companies registered in Poland. The main purpose of the system is to monitor every change in the composition of every board of every joint stock company, from March 2001 up to the present, and it is updated every month. This system, however, also enables us to confirm some of the theories from the field of corporate governance. A generation change has been identified in the boards of the joint stock companies which were examined. Women constitute a large, and continuously increasing, section of the board members. The number of family companies, and of family involvement in boards, is still increasing. Board members of financial institutions (and not just of banks) possess significantly more directorates than board members of non-financial institutions. The number of interlocking directorates is positively linked to the macroeconomic development indicator of the total investment as percentage of GDP for Poland.
作者 Marek Pawlak
出处 《Journal of Modern Accounting and Auditing》 2011年第11期1229-1249,共21页 现代会计与审计(英文版)
关键词 board composition supervisory board two-tiered board Poland 监督系统 组成变化 董事会 波兰 股份制公司 金融机构 管理委员会 公司治理
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