This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

In recent years, the composition of boards and, particularly, the inclusion of women on
boards has attracted significant scholarly interest and public debate. In this article, I …

内容提要: 在董事会和公司绩效的研究框架内, 代理理论和乘员理论就独立董事比例的绩效后果
产生了分歧, 前者认为独立董事通过降低代理成本促进绩效, 后者则认为董事会效率会因独立 …

The ongoing Covid-19 pandemic has been exerting negative effects on several economies
in 2020. Therefore, it is of paramount importance to examine the impact of this pandemic on …

内容提要: 本文以大股东占用上市公司资金作为研究对象, 考察了在中国证券市场上,
独立董事的引入能否有效抑制大股东的掏空行为. 与以往研究类似, 在OLS 回归中 …

Boards of directors affect corporate strategy and decision-making through monitoring of
management and resource provision. Recently, an increasing number of studies have …

Research summary The question of what boards do, or should do, has remained a central
focus in governance research. Much of this research is based on explicit theories or …

内容提要: 董事会作为代表公司行使其法人财产权的必要会议体机关, 处于公司内部治理结构的
核心. 规范和经验分析共同表明, 董事会的专有特征会对其职能的行使发挥作用 …

Abstract Research Summary How will a chief sustainability officer (CSO) influence corporate
social performance? Building upon the upper echelons perspective and the attention‐based …

This empirical study examines the relationship between corporate governance and
organizational performance (OP), measured using Tobin's Q (TQ) in the context of an …