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Women on Boards of Directors
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作者 Salwa Alhamoudi 《Chinese Business Review》 2024年第1期13-23,共11页
This research aims to measure the current gender representation in membership of boards of directors,and to study the factors affecting the presence of women on boards.The results of the study will support the decisio... This research aims to measure the current gender representation in membership of boards of directors,and to study the factors affecting the presence of women on boards.The results of the study will support the decision makers and policy makers at all levels by providing knowledge that contributes to bridging the current gap in participation of women boards.The methodology used in this research is the descriptive analytical approach,which relies on quantitative methods in the process of collecting and analyzing data.This study represents the boards of directors in the three sectors(public,private,and non-profit)in the Kingdom of Saudi Arabia,The study sample contained 350 targets,where a random sample of 150 people in the public sector,100 people in the private sector,and 100 people in the non-profit sector were selected.The research result found that the majority of the responses believe that the lack of experience and training,and social factors,are the most impact areas of explaining the reasons for the existence of a gap in women’s membership in boards of directors in the three sectors.And the most important reasons for the existence of a gender gap in board membership are:there is no statutory minimum percentage for women’s representation on boards of directors,and scarcity of female competencies in general,and the lack of women occupying leadership positions. 展开更多
关键词 women on boards women empowerment boards of directors women in public sector women in private sector women in non-profit sector
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The Effect of the Board of Directors and Audit Quality on Disclosure of Internal Control Practices: Evidence from European Companies
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作者 Jamel CHOUAIBI Mounia BOULHAGA 《Journal of Modern Accounting and Auditing》 2020年第4期171-189,共19页
The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control information.The sample c... The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control information.The sample consists of 164 European companies listed in the STOXX Europe 600.Based on positive agency theory,the authors posit that board of directors and audit quality influence corporate internal control disclosure practice.The content analysis and the design of the evaluation criterion were used to calculate the disclosure index of internal control.Thus,multiple regression analysis is utilized to analyze the results of this paper.The average internal control information disclosure index was 0.285,indicating that most of the companies in our sample do not disclose enough information about the internal control.This low level of forward-looking information disclosure makes it very difficult for corporate stakeholders to determine the future performance of the company.Multivariate results indicate that internal control disclosure is positively and significantly associated with board independence,CEO duality,and audit quality.This study contributes to the literature on the various governance characteristics and disclosure by showing that the disclosure of internal control information in European countries is positively and significantly associated with board independence,separation of duties,and audit quality.Our study was based on a sample of European companies including countries regulating IC disclosure as well as unregulated settings.As noted by Bedard and Graham(2014),regulatory differences in countries can contribute insights on the costs and benefits of disclosure.Findings also have policy implications for investors,managers,and regulators. 展开更多
关键词 board of directors disclosure of internal control audit quality STOXX 600 board independence CEO duality Introduction
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Board of Directors, Independent Directors and Audit Fees: Based on the Empirical Data of the GEM of China
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作者 HAN Zhenguo YANG Guang 《International Journal of Technology Management》 2014年第6期116-121,共6页
As one of the alternative variables of audit quality, audit fees have been researched widely in the Mainboard of China stock market, but empirical research based on the GEM (Growth Enterprise Market) of China is ver... As one of the alternative variables of audit quality, audit fees have been researched widely in the Mainboard of China stock market, but empirical research based on the GEM (Growth Enterprise Market) of China is very few. From the perspective of GEM of China, this article observes and studies the impact of corporate governance structure represented by board of directors and independent directors on audit fees. This article selects the data of 348 listed companies in the GEM of China in 2012, proves that there is a positive correlation between the number of meetings, independent directors' salaries and audit fees through the use of multiple linear regression model, and accordingly proposed suggestions that improve the corporate governance structure of the GEM of China. 展开更多
关键词 GEM of China board of directors Independent directors Audit Fees
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On the Land of Hope── On Yuan Yaling, Chairwoman of the Board of Directors of Shanxi Yulongyuan Food Industry Co.,Ltd.
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《China's Foreign Trade》 2000年第7期42-43,共2页
关键词 On the Land of Hope LTD On Yuan Yaling Chairwoman of the board of directors of Shanxi Yulongyuan Food Industry Co
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An Empirical Research on the Relationship between Board of Directors Governance and Corporate Performance of Chinese Public Companies
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作者 Jian Zhu Zengji Song Zongyi Zhang 《Chinese Business Review》 2004年第7期7-13,共7页
Board of directors is an important component part of corporate governance. As a governance mechanism, we empirically study relationship among the scale of the board of directors, the structure of the board of director... Board of directors is an important component part of corporate governance. As a governance mechanism, we empirically study relationship among the scale of the board of directors, the structure of the board of directors and the duality leadership structure with corporate performance in Chinese public companies. The result shows that the smaller scale of the board of the directors is, the better performance is. With the ownership structure changing better, the structure of the board of directors will change better and promote the performance. The duality leadership structure doesn't affect the corporate performance. The fundamental method for the governance effectiveness of the board is to set up the reasonable ownership structure and the marketing mechanism for occurrences in human . 展开更多
关键词 board of directors corporate governance corporate performance
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The 6^(th) Meeting of CAS Board of Executive Directors
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《China Standardization》 2006年第2期50-,共1页
关键词 CAS Meeting of CAS board of Executive directors
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A Study of the Role of the Board of Directors in Corporate Governance Based on UK Listed Companies
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作者 Xinyan Jiang 《Proceedings of Business and Economic Studies》 2022年第6期47-50,共4页
Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of direct... Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of directors is the brain of the company,while corporate governance is the blood distributed throughout the company,which not only supplies blood to the whole,but also reflects the situation.Therefore,with regard to the role of the board of directors in corporate governance,this paper objectively analyzes the importance of the board of directors in corporate governance from theory to practice and from the internal composition of the board of directors to the impact of the board’s actions on the enterprise as a whole based on United Kingdom(UK)listed companies. 展开更多
关键词 UK listed company Corporate governance board of directors
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Effects of Pilot Programs for China's Central SOE Board of Directors
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作者 Li Wengui Yu Minggui Zhong Huijie 《China Economist》 2018年第6期106-120,共15页
Since June 2004, the State-Owned Assets Supervision & Administration Commission(SASAC) has launched pilot programs for a board of directors(BoD) for central SOEs to establish and improve their governance structure... Since June 2004, the State-Owned Assets Supervision & Administration Commission(SASAC) has launched pilot programs for a board of directors(BoD) for central SOEs to establish and improve their governance structure and standardize their exercise of shareholder rights over state-owned listed companies. Based on this quasinatural experiment, this paper examines the BoD's effects on the agency cost of state-owned listed companies and their economic consequences. Using data of central SOE-controlled companies listed at Shanghai and Shenzhen stock exchanges during 2002-2015, this paper finds that the pilot programs significantly reduced the two types of agency costs for the companies, and such effects primarily existed for listed companies with smaller central SOE shareholding ratios. Further test uncovers that, compared with central SOEs that did not carry out the pilot programs, those that did reported higher economic value-added and stock returns. Our conclusions offer a new interpretation of the BoD's governance effects from a controlling shareholder's perspective, and provide empirical evidence for the positive effects of the pilot programs for central SOE boards of directors. These findings have important policy implications for deepening SOE governance reforms. 展开更多
关键词 CENTRAL SOE board of directors AGENCY cost SHAREHOLDING ratio CORPORATE performance
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Impact of Multiple Directorships on Performance for Companies Listed on the Johannesburg Stock Exchange (JSE)
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作者 Ngonidzashe Chiranga Oscar Chiwira 《Economics World》 2014年第6期378-387,共10页
The study investigates the plausible link between multiple directorships and company performance for Johannesburg Stock Exchange (JSE) listed companies in South Africa. This study also interrogates whether companies... The study investigates the plausible link between multiple directorships and company performance for Johannesburg Stock Exchange (JSE) listed companies in South Africa. This study also interrogates whether companies with busy boards perform better or worse than non over-boarded companies. The incidence of multiple directorship on JSE is low, therefore the hypothesis is rejected at 5%. Over-boarded company directors attend significantly less board meetings. The Pearson correlation between connectedness and log-transformed financial ratios is not significant between all the six financial ratios. The study finds no difference in performance between over-boarded and non over-boarded companies, and no association between multiple directorships and company performance. 展开更多
关键词 corporate governance multiple directorships board of directors board effectiveness company performance
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Board Effectiveness in Pharmaceutical Industry: The Case of TAPIC Pharmaceutical Group
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作者 Hossein Dadfar Staffan Brege Linkoeping University, Sweden Makan Golizeh Hushang Ghasemi 《Journal of Modern Accounting and Auditing》 2011年第5期463-473,共11页
Pharmaceutical industry plays a strategic role in economy of Iran. Corporate governance, in pharmaceutical companies as the very core of an organization, and the driving force of corporate leadership, plays a signific... Pharmaceutical industry plays a strategic role in economy of Iran. Corporate governance, in pharmaceutical companies as the very core of an organization, and the driving force of corporate leadership, plays a significant role in business success and overall productivity of the firms. As yet, the characteristics, factors causing success and failure of core governance in Iranian pharmaceutical industry have remained unsearched. Furthermore, the applicability of western theories and models to the traditional societies such as Iran are largely unknown. This study is an attempt to explore the pattern of board effectiveness and firm performance in Iranian pharmaceutical industry and suggesting an alternative good governance model suitable to apply to less developed countries (LDC) pharmaceutical industry, with emphasis on Iranian context. After An intensive literature review the model suggested by Ingley and Van der Walt (2001) was found to be more comprehensive, practical and suitable for this study. However, after empirical evaluation further development to the model to fit the pharmaceutical industry and the context of LDCs, especially Iran, is suggested. Empirically the paper stands upon a rich database consisting of Tamin Active Pharmaceutical Ingredients Investment Company (TAPIC) and its 11 subsidiary companies which are treated as 11 mini-cases. Data were collected by document analysis, questionnaire and interviews. Since two of the authors have many years experience as managers in the same industrial group, we got access to rich information that normally are not accessible to researchers in less developed countries. The results suggest some improvements to the earlier models and show that the pattern of board effectiveness in Iranian pharmaceutical industry can be influenced by: (1) Internal factors including: (a) board members, the personality and background, (b) board composition, which is influenced by selection criteria, Tribalism, interpersonal relationship and belonging to the same ideological group, (c) board interactions, and (d) power distribution in the board, which is influenced by parenting power in holding companies. All internal factors are directly or indirectly affected by political issues as well as socio-cultural forces. (2) External factors including: (a) industrial complexity and the nature of industry, (b) industrial ethos, (c) legislation, and political forces, (d) economy, which the last two factors are influenced by international environment as well. 展开更多
关键词 corporate governance board of directors pharmaceutical industry TAPIC socio-cultural system of Iran
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The Empirical Study of Board Structure and Firm Performance-Innovative Small Enterprises in China
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作者 Liling Yang Yuanting Chen 《Management Studies》 2021年第3期226-233,共8页
This study took small enterprises listed from 2010 to 2015 as the empirical object.The board size,CEO duality,and ratio of independent directors were independent variables.The return on total assets,return on sharehol... This study took small enterprises listed from 2010 to 2015 as the empirical object.The board size,CEO duality,and ratio of independent directors were independent variables.The return on total assets,return on shareholders’equity and earnings per share were taken as the dependent variables,and three hypotheses were tested with SPSS.It is found that the board size was positively correlated with firm performance,but was not significant.There was no significant correlation between the ratio of independent directors and CEO duality on firm performance.This study suggests that optimizing the leadership structure of the board of directors can help improve the firm performance of enterprises. 展开更多
关键词 board size CEO duality ratio of independent directors firm performance
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Analysis of Boards of Directors of Listed Companies --Empirical Evidence from China Stock Market
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作者 Yunying Fu Jijun Kang 《Chinese Business Review》 2005年第1期69-78,共10页
Since stock markets came forth in China only about 15 years ago, there are many different characteristics of Chinese listed companies compared with those of western. According to the regulation on Chinese security mar... Since stock markets came forth in China only about 15 years ago, there are many different characteristics of Chinese listed companies compared with those of western. According to the regulation on Chinese security markets, an effective internal governance system is composed of systems of general meeting of shareholders, board of directors, board of supervisors and managers. The general meeting of shareholders, as the highest agency of power, makes decisions on important affairs of the company and one of its most important rights is to select qualified members for the board of directors. Board of directors exercises the resolution made by general meeting of shareholders and fulfil the responsibilities authorized by general meeting of shareholder during adjournment. Among the system arrangements above-mentioned, board of directors is the most important. However, the efficiency of internal governing system of the whole company depends on board of directors. Combined with ownership structure analysis, this paper analyses the status quo of boards of directors in China and demonstrates every attribute of Chinese listed companies' board of directors. 展开更多
关键词 board of director internal governance listed company
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A study on directors' remuneration and board committee in Malaysia
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作者 Mohammad Talha Abdullah Sallehhuddin Abdullah Salim Shukor Masoud 《Journal of Modern Accounting and Auditing》 2009年第1期34-44,共11页
Researches on company directors' remuneration and its links with firms' performance and corporate governance have drawn wide attention as stakeholders are interested to find out whether directors received the right ... Researches on company directors' remuneration and its links with firms' performance and corporate governance have drawn wide attention as stakeholders are interested to find out whether directors received the right package of remuneration and whether it is always in line with the firm's performance and corporate governance policy. However, there is a lack of study examining the impact of specific board committee on directors' remuneration, particularly in emerging capital and financial market. This study, involving 120 Malaysian public listed companies, aims to examine this association. The study employs descriptive analysis, Pearson's correlation test and multivariate stepwise statistical technique. The result of the study indicates that there is a positive relationship between directors' remuneration with board executive committee, remuneration committee, nomination committee and corporate governance committee. The result also indicates negative relationship between directors' remuneration with employees share option scheme committee. However, all these associations are not significant, except ownership structure that is used as a control variable. This result prompts a need to reexamine the effectiveness of corporate governance practice through establishment of board committee in determining directors' remuneration. 展开更多
关键词 directors remuneration board of directors board committee corporate governance MALAYSIA
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The effects of corporate governance compliance on market valuation in Malaysia
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作者 Wan Mohammad Taufik Bin Wan Abdullah Noriza Binti Mohd Saad 《Chinese Business Review》 2009年第3期46-58,共13页
This study investigates the effects of corporate governance compliance on market valuation in Malaysia using a sample of 164 companies listed on the Main Board in Bursa Malaysia from 5 different industries (consumer,... This study investigates the effects of corporate governance compliance on market valuation in Malaysia using a sample of 164 companies listed on the Main Board in Bursa Malaysia from 5 different industries (consumer, trading & services, industrial, constructions and properties) within 2001 to 2005. Throughout, this study will use correlation and regression analysis in the SPSS software to determine the effects of corporate governance practices on Market Valuation. In analyzing firms' market valuation, we will use the Tobin's Q formula and for the corporate governance compliance, we will look at 4 criteria to compare with market valuation, which are (1) Board of Director's composition, (2) Board of Director's remuneration (salaries), (3) Board of Director's training and development, (4) Board of Director's meeting. In order to determine the effects between the corporate governance compliance and market valuation, we will use regression analysis. Based on the correlation analysis, the first null hypothesis must be rejected and the alternative hypothesis is accepted, in which dependent variable and independent variables are significantly correlated with BOD remuneration and BOD training availability. Overall, there is a significant relationship between Tobin's Q and independent variables (BOD remuneration and BOD training). This study also recommends that for the company who did not comply with the code, they should follow the best practice because it will be a pivotal weapon in facing with the fierce competition in era globalization. 展开更多
关键词 corporate governance compliance board of directors market valuation Tobin's Q
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Directors' Board Characteristics and Audit Quality: Evidence From Belgium
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作者 Marjene Gana Azhaar Lajmi 《Journal of Modern Accounting and Auditing》 2011年第7期668-679,共12页
This study investigates the relationship between board characteristics and external audit quality on a sample of 97 Belgian listed companies during the period 2003-2007. Board characteristics proxies are the compositi... This study investigates the relationship between board characteristics and external audit quality on a sample of 97 Belgian listed companies during the period 2003-2007. Board characteristics proxies are the composition of the board, its independence, its structure in terms of duality or independence and its diligence. Our results are consistent with board independence and size being complements with external audit, rather than substitutes 展开更多
关键词 corporate governance audit fees big four directors board
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Professional Board Members and Firm's Performance
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作者 Salman Afkhami Rad Stuart Locke Krishna Reddy 《Journal of Modern Accounting and Auditing》 2012年第9期1338-1345,共8页
This paper explores the connection between company director membership of a professional institute of directors and the financial performance of their companies. Prior research has established links between various go... This paper explores the connection between company director membership of a professional institute of directors and the financial performance of their companies. Prior research has established links between various governance variables and financial performance, and this study extends this work to the realm of professional directors. It is timely in New Zealand to ask whether directors need to be members of a professional body as the financial markets authority is now prosecuting directors of failed companies and has promulgated new regulations concerning the offering of financial advice. Would directors who are bound by an ethics code and committed to ongoing professional development be good for shareholders? The issue whether membership enhances financial performance is addressed in this paper. An ordinary least square regression was employed and a statistically significant positive relationship among boards that had institute of director (IOD) members and financial performance was found. 展开更多
关键词 institute of director (IOD) corporate governance board of directors and financial performance
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Accelerate the Promotion of Standardization to Boost Modernization of State Governance Interview with Wei Liqun President of the China Society of Administrative Reform
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《China Standardization》 2016年第1期18-29,共12页
Being the President of CSOAR and Member of the Advisory Panel for National Philosophy and Social Science Studies,Mr.Wei Liqun is also the Head of Applied Economics of the Leading Group for National Philosophy and Soci... Being the President of CSOAR and Member of the Advisory Panel for National Philosophy and Social Science Studies,Mr.Wei Liqun is also the Head of Applied Economics of the Leading Group for National Philosophy and Social Science Planning,Professor and Doctoral Supervisor with the Chinese Academy of Governance,Renmin University,Beijing Normal University,Shanghai University of Finance and Economics.Before that,he once served as the Director of the Policy Research Office and Secretary-General of the 展开更多
关键词 体制改革研究 魏礼群 SUPERVISOR Director MODERNIZATION awareness approval technological courses EXPAND
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Study on the Current Implementation Situation of the Independent Director System in China's Listed Companies
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作者 Yu XU 《International Journal of Technology Management》 2013年第10期86-88,共3页
The independent director system, as an effective measure to improve the corporation governance structure of China' s listed companies, is focused by more and more people at the capital market. In this paper, the prop... The independent director system, as an effective measure to improve the corporation governance structure of China' s listed companies, is focused by more and more people at the capital market. In this paper, the proportion of independent directors in the board of directors, and the actual condition, compensation, and duties performing of independent directors are analyzed by taking A-share listed companies in Shanghai Stock Exchange as an example, so that the current implementation situation of the independent director system in China' s listed companies is analyzed deeply through the empirical method. Finally, suggestions for its imorovement are orooosed. 展开更多
关键词 Independent directors Corporation Governance Structure the board of directors
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The American College of "five in one" mode of governance
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作者 Li Min 《International Journal of Technology Management》 2017年第3期1-4,共4页
the governance of American University by the president and the board of directors, the state government, internal management, corporate governance, risk transfer and other dimensions, the governance mode of advanced a... the governance of American University by the president and the board of directors, the state government, internal management, corporate governance, risk transfer and other dimensions, the governance mode of advanced and first-class personnel training quality, followed by the majority of countries in the world. Interpretation of the governance of the University of the United States, can help to make clear the United States as the development history of higher education is the oldest country, how to quickly improve university governance mode in a short period of time, to enhance the quality of higher education, has the important reference value to the reform of the governance mode of higher schools in china. 展开更多
关键词 University of the United States management mode board of directors
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Frontier Research in Hand, National Demands in Mind——An Interview with XIONG Ke, Director of the State Key Laboratory of Mechanics and Control of Mechanical Structures-
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作者 XIONG Ke 《Aerospace China》 2016年第3期44-47,共4页
·Prof.XIONG,could you please give us a brief introduction to SKLMCMS?Director XIONG Ke:The State Key Laboratory of Mechanics and Control of Mechanical Structures(SKLMCMS)was established with the approval of t... ·Prof.XIONG,could you please give us a brief introduction to SKLMCMS?Director XIONG Ke:The State Key Laboratory of Mechanics and Control of Mechanical Structures(SKLMCMS)was established with the approval of the Ministry of Science and Technology of the People’s Republic of China in October 2011.The laboratory is located at Nanjing University of Aeronautics and Astronautics(NUAA). 展开更多
关键词 Director Frontier please approval aircraft Nanjing brief innovative disciplines astronautics
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