Zobrazeno 1 - 10
of 47
pro vyhledávání: '"Paul R. Mather"'
Publikováno v:
Accounting & Finance. 61:2965-2996
We evaluate the opinions of directors and other stakeholders and show that independent directors (IDs) are facing an expectations gap about their role. The results of an experiment also indicate that business journalists and investors provided lower
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0fc9ff00ab6edb563b008b203d0af994
https://doi.org/10.1111/acfi.12689
https://doi.org/10.1111/acfi.12689
Publikováno v:
Corporate Ownership and Control. 17:18-34
We examine the effect of independent directors’ (IDs’) heterogeneous directorships on performance and diversification of high growth firms in a sample of 1152 firm-year Australian listed company observations over the period 2007 to 2010. We find
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fd610109f10211a77c271ab2b0a9eed5
https://doi.org/10.22495/cocv17i4art2
https://doi.org/10.22495/cocv17i4art2
Publikováno v:
Australian Journal of Management. 45:266-293
Prior research has overlooked board processes and examined direct links between board structure and monitoring financial reporting with mixed results. We use an input–process–output heuristic model to argue that board processes mediate the associ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0536a80bcd38c9d1011608cd6f5f856
https://doi.org/10.1177/0312896219851553
https://doi.org/10.1177/0312896219851553
Publikováno v:
Journal of Corporate Finance. 54:153-167
Firms are more likely to pay dividends with higher payout ratios in an imputation environment. The effects of profitability and earned/contributed capital mix on the decision to pay dividends and dividend payout are weaker for firms following imputat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::93ef0e986a4194b0be148cbe6f4c2454
https://doi.org/10.1016/j.jcorpfin.2017.01.014
https://doi.org/10.1016/j.jcorpfin.2017.01.014
Publikováno v:
Accounting & Finance. 60:661-692
We examine the association between board independence and restrictiveness of covenants in U.S. private debt contracts around the global financial crisis (GFC). We show that board independence is associated with less restrictive covenants suggesting l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a9db8a3dc0da2abc0a2d72f9f9d081cf
https://doi.org/10.1111/acfi.12357
https://doi.org/10.1111/acfi.12357
Autor:
Paul R. Mather, Tim Brailsford
Publikováno v:
Accounting & Finance. 59:3-5
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2391e9f9294587af7f422128e8ad519f
https://doi.org/10.1111/acfi.12464
https://doi.org/10.1111/acfi.12464
Publikováno v:
Journal of Contemporary Accounting & Economics. 17:100278
We examine the impact of board gender diversity on the sentiment in earnings press releases. Managers may use press releases to manage readers’ perceptions of corporate performance and we posit that gender diverse boards actively monitor managerial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::77b3d0403f475a4eade761ab1cbe8a04
https://doi.org/10.1016/j.jcae.2021.100278
https://doi.org/10.1016/j.jcae.2021.100278
Publikováno v:
Accounting & Finance. 59:2735-2764
We examine the role of board characteristics on the performance of Australian credit unions during the period 2004–2012. Credit unions are unique as they are member‐owned institutions, and their directors are democratically elected by their membe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dc62934cdf11f3f2d364f8a47c8f9bee
https://doi.org/10.1111/acfi.12308
https://doi.org/10.1111/acfi.12308
Publikováno v:
Pacific-Basin Finance Journal. 40:237-250
We examine the relationship between family ownership and real earnings management in an emerging economy context, Bangladesh. Existing literature reports evidence of minority expropriations by the controlling shareholders in weaker investor protectio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b879656bc3c4d9c735a74f34404095e
https://doi.org/10.1016/j.pacfin.2015.12.005
https://doi.org/10.1016/j.pacfin.2015.12.005
Publikováno v:
Australian Accounting Review. 25:413-427
type="main"> Recent regulatory changes in Australia require listed companies to implement policies for increasing board diversity and to report thereon. In this paper we examine the association between gender diversity on corporate boards and the fin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e6c221266b7c871b7979be6a95d60d3
https://doi.org/10.1111/auar.12068
https://doi.org/10.1111/auar.12068