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Wyszukujesz frazę "board characteristics" wg kryterium: Temat


Wyświetlanie 1-3 z 3
Tytuł:
Audit Committee Formation: The Case of Poland
Autorzy:
Puławska, Karolina
Dobija, Dorota
Piotrowska, Katarzyna
Kravchenko, Grygorii
Powiązania:
https://bibliotekanauki.pl/articles/1934216.pdf
Data publikacji:
2021
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
audit committee
emerging European economy
supervisory board
ownership
board characteristics
Opis:
Purpose: This study investigates the determinants of audit committee (AC) formation in a semi-mandatory setting of a European economy, in which ownership and control are predominantly in the hands of families and business groups, and the voluntary practice of forming an AC has not been widely accepted. Methodology: This research uses a sample of Polish nonfinancial firms listed on the Warsaw Stock Exchange (WSE) in 2008–2015. The study implemented logistic regression to test the role of the supervisory board (SB) and companies’ compositional characteristics in AC creation. Findings: Primary analysis provided evidence of an inverted association between commonly accepted determinants of AC formation – such as the number of independent members on the supervisory board (SB) – and accounting and finance expertise of the SB members. The study also revealed that companies with foreign ownership are more likely to have an AC. Originality: This study indicates an important relationship between the existence of other SB committees as a meaningful determinant of AC formation. This article is valuable for supervisory bodies and regulators as they provide insights into factors that influence audit committee formation.
Źródło:
Central European Management Journal; 2021, 29(2); 169-212
2658-0845
2658-2430
Pojawia się w:
Central European Management Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Structuring Corporate Boards: Some Facts and Determinants from the Macedonian Setting
Autorzy:
Suklev, Bobek
Debarliev, Stojan
Drakulevski, Ljubomir
Powiązania:
https://bibliotekanauki.pl/articles/1933534.pdf
Data publikacji:
2020-02
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
corporate governance
firm characteristics
board size
board independence
board diversity
Opis:
Purpose: Knowing the factors that might affect board structure is an important step in understanding boards and their role in corporate governance. This research aims to examine the effect of firm characteristics closely related to corporate governance mechanisms, such as the model of corporate governance, shareholder capital concentration, and stock exchange listing on board structure variables (size, independence, and gender diversity). Methodology: The sample of this study stems from large Macedonian joint-stock companies. We run a hierarchical linear regression of board characteristics on common demographic firm characteristics as control variables and contextual firm characteristics related to corporate governance mechanisms as independent variables. Findings: Joint-stock companies in the Republic of North Macedonia have relatively small boards, which provide no positive effects that would originate from the larger number of board members. Moreover, the number of outside independent members is small, insufficient to influence the boards with greater objectivity, independence, and quality. Larger companies with a one-tier model have statistically significant larger corporate boards and a larger number of independent directors. Implications: The best corporate governance practices worldwide must be used as a basis for future improvements of corporate governance in joint-stock companies in developing economies.
Źródło:
Central European Management Journal; 2020, 28(2); 57-82
2658-0845
2658-2430
Pojawia się w:
Central European Management Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rekomendacii po proektirovaniju sostavnykh derevjannykh balok co stenkojj iz OSB i nagelnymi soedinenijami pojasov co stenkojj
Recommendations for design of composite beams with wooden wall of OSB and connections dowel with a belt
Autorzy:
Sincov, V.
Sincov, A.
Powiązania:
https://bibliotekanauki.pl/articles/77924.pdf
Data publikacji:
2014
Wydawca:
Komisja Motoryzacji i Energetyki Rolnictwa
Tematy:
oriented strand board
board composition
wooden wall
constructive solution
mechanical characteristics
Źródło:
Motrol. Motoryzacja i Energetyka Rolnictwa; 2014, 16, 5
1730-8658
Pojawia się w:
Motrol. Motoryzacja i Energetyka Rolnictwa
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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