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1 – 10 of over 11000
Book part
Publication date: 1 November 2018

Omer Berkman and Shlomith D. Zuta

We investigate the association between attributes of the audit committee of a firm and the likelihood of negative events occurring in the firm’s life in Israel. The…

Abstract

We investigate the association between attributes of the audit committee of a firm and the likelihood of negative events occurring in the firm’s life in Israel. The mandate of the audit committee in Israel is substantially different from its mandate in the US. The responsibilities of the committee in the US are divided between two committees in Israel, one of which deals with reviewing the financial statements and the other one, titled “audit committee,” is in charge of the remaining tasks of the US-type audit committee. This allows us a unique opportunity to focus on the roles of the audit committee other than reviewing the financial statements. Using hand-collected data on firms traded on Tel Aviv Stock Exchange in 2010–2014, we find that the larger the audit committee size, the larger the likelihood of negative events, consistent with the cumbersome workings and potential conflicts of interests characterizing a large committee. The percentage of directors with accounting and financial expertise on the audit committee is associated with a lower likelihood of negative events, in line with the value of such experts in tasks beyond reviewing the financial statements. The fraction of independent directors on the audit committee is not found to be significantly related to the likelihood of negative events. This is consistent with the notion that some independent directors are independent in form but not necessarily in substance, which is surprising in light of the comprehensive regulation regarding audit committee independence imposed by the Israeli regulator.

Article
Publication date: 1 October 1924

IN the editorial columns of our last issue we asked the question, “What of Plymouth?” We are pleased to be able to announce that Mr. Fred. Cole, Chief Librarian and…

Abstract

IN the editorial columns of our last issue we asked the question, “What of Plymouth?” We are pleased to be able to announce that Mr. Fred. Cole, Chief Librarian and Curator of Huddersfield, has been appointed. Mr. Cole leaves Huddersfield with a splendid record as an indefatigable worker and organizer. Labouring under great difficulties he raised the standard of the Library to a high state of efficiency, and his recently‐organized Music Section has brought a host of appreciations and unqualified praise. We congratulate Mr. Cole on his appointment and wish him every success in his new sphere, where he will find even more scope for his energies and undoubted enthusiasm.

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New Library World, vol. 27 no. 5
Type: Research Article
ISSN: 0307-4803

Book part
Publication date: 17 December 2015

Abstract

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Knowing, Becoming, Doing as Teacher Educators: Identity, Intimate Scholarship, Inquiry
Type: Book
ISBN: 978-1-78441-140-4

Book part
Publication date: 1 November 2018

Amélie Charles, Rey Dang and Etienne Redor

Numerous empirical studies have been conducted to analyze the impact of board gender diversity (BGD) on firm performance without being able to establish a clear…

Abstract

Numerous empirical studies have been conducted to analyze the impact of board gender diversity (BGD) on firm performance without being able to establish a clear relationship. In this paper, we reassess the relationship between BGD and firm performance by using a quantile regression approach. Our results indicate that BGD matters only across a subset of the firm performance distribution. Moreover, when the possible endogeneity of the relationship between BGD and firm performance is taken into account, there are some conditions under which a positive and significant relationship is observed for the eight lowest quantiles.

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International Corporate Governance and Regulation
Type: Book
ISBN: 978-1-78756-536-4

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Book part
Publication date: 9 November 2020

Stéphane Farenga

This chapter presents a form of both co-participation theory and artful inquiry methodology as useful approaches in carrying out research into the student experience…

Abstract

This chapter presents a form of both co-participation theory and artful inquiry methodology as useful approaches in carrying out research into the student experience. Participatory Pedagogy is predicated on repositioning participants as co-producers of knowledge by introducing them to important aspects of the research, providing a platform to foster expression and affording opportunities to co-shape the research process. Artful inquiry can take many different forms, but collage in particular has the capacity to bring new meanings to the surface even in well-researched fields, such as the student experience. In supporting a Participatory Pedagogy approach, collage can unpack powerful testimonies of personal experience. A practical application of this pairing is also presented based on research into the student experience. This gives readers an insight into how it can be applied to a study, what its limitations might be and especially how students, particularly those from under-represented backgrounds, can benefit from being involved.

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Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-80043-321-2

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Article
Publication date: 23 July 2019

Phillip T. Lamoreaux, Lubomir P. Litov and Landon M. Mauler

We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are…

Abstract

We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are larger and have more independent boards, higher institutional investor holdings, and an NYSE listing. Firms with greater anticipated benefits from monitoring also adopt an LID role, e.g., firms with dual CEO-Chairman, with more takeover defense mechanisms, and with higher cash holdings. Using an event study methodology, we find that investors respond positively to the adoption of an LID board role. Lastly, using instrumental variables to address endogeneity in the LID board role, we find that firms with an LID are more likely to terminate poorly performing CEOs. Taken as a whole, these results suggest that the LID board role enhances firm value and improves the quality of corporate governance.

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Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 17 December 2015

Abstract

Details

Knowing, Becoming, doing as Teacher Educators: Identity, Intimate Scholarship, Inquiry
Type: Book
ISBN: 978-1-78441-140-4

Book part
Publication date: 17 December 2015

Abstract

Details

Knowing, Becoming, doing as Teacher Educators: Identity, Intimate Scholarship, Inquiry
Type: Book
ISBN: 978-1-78441-140-4

Book part
Publication date: 17 December 2015

Abstract

Details

Knowing, Becoming, Doing as Teacher Educators: Identity, Intimate Scholarship, Inquiry
Type: Book
ISBN: 978-1-78441-140-4

Article
Publication date: 1 February 2001

Roger Mumby‐Croft

Analyses the relationship between concepts of enterprise and hierarchy and what effects both terms mean in the growth and development of companies. The method chosen to…

680

Abstract

Analyses the relationship between concepts of enterprise and hierarchy and what effects both terms mean in the growth and development of companies. The method chosen to examine these issues is that of a case study of a UK trawling company. Attempts to look at the issue of a company management in a lateral way, not so much comparing enterprise and hierarchy to try and prove one or the other is the main reason for company success or failure, but to look at their relationship over a long period of time. Firms need to keep a capacity to be entrepreneurial in order to develop properly but they also need rigour to provide stability. However, as this case study proves, it would appear that a solely hierarchical management structure is more likely to be the norm after the founding entrepreneur has vacated power than the mixed needed to ensure ongoing viability.

Details

Management Decision, vol. 39 no. 1
Type: Research Article
ISSN: 0025-1747

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