Monitoring by busy and overlap directors: an examination of executive remuneration and financial reporting quality

QR Code

Monitoring by busy and overlap directors: an examination of executive remuneration and financial reporting quality

© 2016 Asociación Española de Contabilidad y Administración de Empresas (AECA). We examine the influence of multiple board directorships and boards’ committee memberships on three board supervisory outcomes: executive remuneration, external auditor opinion, and earnings management. The study uses a...

Full description

Bibliographic Details
Main Authors:	Fernández Méndez, C., Arrondo García, R., Pathan, Md Shams Tabrize
Format:	Journal Article
Language:	English
Published:	ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD 2017
Subjects:	Social Sciences Business, Finance Business & Economics Board Executive remuneration Busy directors Overlap directors Audit opinion earnings management QUALIFIED AUDIT OPINIONS EARNINGS MANAGEMENT CORPORATE GOVERNANCE FIRM PERFORMANCE COMPENSATION COMMITTEES ABNORMAL ACCRUALS CEO COMPENSATION BOARD COMMITTEES TOO BUSY MEMBERSHIP
Online Access:	http://hdl.handle.net/20.500.11937/76640

Similar Items

Monitoring capabilities of busy and overlap directors: Evidence from Australia
by: Fernández Méndez, C., et al.
Published: (2015)

EXPLORING THE IMPACT OF CORPORATE GOVERNANCE AND AUDIT COMMITTEE CHARACTERISTICS ON EARNINGS MANAGEMENT
by: Yin, Shang
Published: (2019)

How do ‘busy’ and ‘overlap’ directors relate to CEO pay structure and incentives?
by: Pathan, Md Shams Tabrize, et al.
Published: (2019)

Audit committee, board of director characteristics and financial reporting quality
by: ZHU, HUIXIAN
Published: (2017)

The Effectiveness of Audit Committees and its Impact on Earnings Management: Empirical Evidence in UK Public Companies
by: ZHANG, HAN
Published: (2016)

The Effects of Corporate Governance Mechanisms and Audit Committee on Earnings Management of UK Retail Listed Companies
by: WANG, Xuefei
Published: (2020)

Board Characteristics, Audit Committees and Earnings quality
by: Jiao, Xuelin
Published: (2017)

Intellectual capital performance and cash-based incentive payments for executive directors: impact of remuneration committee and corporate governance features
by: Van der Zahn, J-L., et al.
Published: (2005)

An empirical analysis of the relationship between Board and Committee activities and Bank Risk
by: Ioannou, Kyriaki
Published: (2017)

CEO Compensation and Earnings Management
by: Qin, Ziqi
Published: (2016)

CEO Compensation and Earnings Management
by: Zhang, Jun
Published: (2017)

Board nationality diversity: its measurement, determinants, and impacts on firm value and accounting conservatism
by: Metwally, Tarek Mahmoud Mosaad
Published: (2021)

The Relationship Between Corporate Governance and Earnings Management----Evidence from Chinese Listed Non-family and Family firms
by: Zong, Bingbing
Published: (2020)

The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors
by: WANG, Jiachen
Published: (2020)

Audit committees, External Auditors and Earnings management: Evidence from Chinese non-state-owned enterprises.
by: Yang, Liuqing
Published: (2020)

Governance attributes in Indonesia and earnings quality
by: Rusmin, Rusmin, et al.
Published: (2011)

Board Monitoring, Audit Committee Effectiveness and Financial Reporting Quality
by: SHAN, YIBING
Published: (2017)

Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)

Corporate governance through an audit committee: an empirical study
by: Lal Bhasin, M., et al.
Published: (2012)

The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)

The independent director on the board of company directors
by: McCabe, Margaret, et al.
Published: (2006)

The Impact of Sharia Supervision and Corporate Governance on Earnings Management in Islamic Banks
by: Nahomy, Aisha
Published: (2017)

Womens Board Seeking Behaviour: A Conceptual Typology
by: Marinelli, Mellisa, et al.
Published: (2012)

The Relationship between Female Directors and Earnings Quality of Chinese Listed Companies
by: Wang, Yihan
Published: (2019)

Female directors and earnings management: a study from Ireland
by: Liu, Naijia
Published: (2020)

The Impact of Audit Quality and Internal Control on Earnings Management: Empirical evidence in China Public Companies
by: QIN, QISHUANG
Published: (2020)

Board of Director Characteristics and Audit Report Lag: Australian Evidence
by: Singh, Harjinder, et al.
Published: (2012)

Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry
by: ZHOU, Ge
Published: (2017)

Influence of Managerial Ownership on Manager’s Earnings Management Preference when They Pursue Higher Bonus
by: JIA, SHUQI
Published: (2017)

Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
by: Ahamad Rapani, Nor Hanani
Published: (2011)

The independent director on the board of company directors
by: McCabe, Margaret, et al.
Published: (2008)

The Presence of Audit Committee Improves Transparency In Financial Reporting Process: Comparison between Merged and Unmerged FTSE 100 Companies
by: Pasupathi, Swarna
Published: (2006)

The impact of CEO compensation on financial reporting quality
by: LUO, MINYI
Published: (2017)

The Impact of the Characteristics of the Board of Directors on Corporate Risk-taking:Evidence from China
by: Tang, Qiuxuan
Published: (2022)

Audit committee expertise on audit fees / Nurul Azlin Azmi, Fazrul Hanim Abd Sata and Norhidayah Abdullah
by: Azmi, Nurul Azlin, et al.
Published: (2012)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

Audit committee effectiveness and earnings conservatism : an Australian analysis
by: Sultana, Nigar
Published: (2010)

Board Diversity and Corporate Financial Performance：Evidence from China
by: Feng, Liheng
Published: (2022)

Do inside directors affect sustainability performance? A test of a contingency approach
by: Galbreath, Jeremy
Published: (2013)

Board of directors’ attributes and occurrence of corporate fraud among Malaysian listed corporations
by: Mohd Nasir, Ahsani
Published: (2021)

Cannot write session to /tmp/vufind_sessions/sess_tsonru6teh3vtg1rpogqimmcjo