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Impact of multiple directorships on Performance for Companies Listed on the Johannesburg Stock Exchange （JSE）

Economics World 2014年第6期2卷 378-387页

作者： Ngonidzashe Chiranga Oscar Chiwira Tshwane University of Technology Polokwane South Africa BA ISAGO University College Gaborone Botswana

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.

关键词： corporate governance multiple directorships board of directors board effectiveness company performance

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Does the reputation mechanism apply to independent directors in emerging markets?Evidence from China

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China Journal of Accounting Research 2023年第1期16卷 75-102页

作者： Jin-hui Luo Yue Liu School of Management Center for Accounting StudiesXiamen UniversityXiamen 361005PR China School of Management Xiamen UniversityXiamen 361005PR China

We examine whether reputable independent directors improve firm performance and governance quality in emerging markets,using data from *** with such directors,measured as the number of directorships in other listed firms,have higher profitability,operating efficiency and *** suffer from fewer agency problems,pay more cash dividends and have lower likelihoods of receiving modified audit opinions and participating in financial disclosure-related irregularities than their *** China’s unique institutional context,the reputation mechanism for independent directors applies to firms in regions with weak marketization environments,nonstate-owned enterprises and firms without political connections;it also applies when external governance is ***,reputable independent directors appear to occupy valuable advising and monitoring roles and compensate for weak institutions and governance in China.

关键词： Reputation Independent directors multiple directorships Corporate governance Agency problems China

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The Relationship Between Board Skills and Conservatism： Malaysian Evidence

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Journal of Modern Accounting and Auditing 2012年第8期8卷 1173-1184页

作者： Rahimah Mohamed Yunos Universiti Teknologi MARA Johor, Malaysia Malcolm Smith Zubaidah Ismail Edith Cowan University Perth Australia

This study seeks to examine the influence of board skill, multiple directorships （BSHIP）, and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conservatism （CONACCR）. Fixed-effect regression models were constructed on a sample of 2016 firm-year observations for asymmetric timeliness model and 2033 firm-year observations for CONACCR model, which covered from 2001 to 2007. The findings show that the degree of financial expertise on the board is positively associated with the recognition of bad news which is relative to good news into earnings. BSHIP appears to have no effect on conservatism. Independent directors who have longer tenure in the board of the firms are slower in recognizing bad news which is relative to good news into earnings. The study provides empirical evidence on the effectiveness of the board of directors, which will be an interest to the practitioner or regulators in reviewing the corporate governance regulations.

关键词： board skill financial expertise multiple directorships tenure conservatism

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“忙碌”独董与企业违规

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企业管理研究 2021年第5期

作者：江新峰张敦力李欢

近年来，独立董事兼任现象十分普遍，然而关于身兼数职的“忙碌”独董履职效果的探讨尚未形成一致结论。为考察“忙碌”独董的履职效果及其背后的逻辑，本文选择企业违规这一情境进行研究。结果表明：“忙碌”独董的存在会降低企业违规... 详细信息

近年来，独立董事兼任现象十分普遍，然而关于身兼数职的“忙碌”独董履职效果的探讨尚未形成一致结论。为考察“忙碌”独董的履职效果及其背后的逻辑，本文选择企业违规这一情境进行研究。结果表明：“忙碌”独董的存在会降低企业违规行为发生的可能及频率，并且随着企业聘用“忙碌”独董数量以及“忙碌”独董在董事会中占比的增加，该现象更加显著。进一步分析结果表明，“忙碌”独董的“忙碌”程度与其出席董事会会议的次数呈现显著正相关关系，同时“忙碌”独董与企业违规之间的负向关联在年轻“忙碌”独董任职公司、高声誉公司以及整体薪酬激励强度较大的公司中更为明显。本文研究内容进一步打开了兼职独董履职效果的黑匣，从企业违规视角透视出“忙碌”独董基于个人声誉维护动机而勤勉履职的内在逻辑，并为利益相关者抑制企业违规提供了新的思路。

关键词：独立董事多席位企业违规声誉维护精力分配 Independent Directors multiple directorships Enterprise Violation Reputation Maintenance Energy Allocation

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