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Dorfleitner, Gregor ; Kreuzer, Christian

Board Responsibility for Irresponsibility: The Link Between Board Structure and Corporate Scandals

Dorfleitner, Gregor und Kreuzer, Christian (2024) Board Responsibility for Irresponsibility: The Link Between Board Structure and Corporate Scandals. Schmalenbach Journal of Business Research 76, S. 433-461.

Veröffentlichungsdatum dieses Volltextes: 24 Sep 2024 04:16
Artikel
DOI zum Zitieren dieses Dokuments: 10.5283/epub.59218


Zusammenfassung

Based on an international data set that comprises over 6,100 companies located in 44 countries in the years 2002–2018, this paper analyzes the relation between corporate scandals and board structures besides further firm-related, political, nation-level economic, and cultural variables. We identify board structure variables that are positively associated with a firm’s corporate scandals, namely ...

Based on an international data set that comprises over 6,100 companies located in 44 countries in the years 2002–2018, this paper analyzes the relation between corporate scandals and board structures besides further firm-related, political, nation-level economic, and cultural variables. We identify board structure variables that are positively associated with a firm’s corporate scandals, namely high CSR efforts and busy board members. There are also variables that are negatively associated with this kind of behavior, namely qualified and skilled boards. No clear evidence can be determined from a board’s gender diversity, independent board members, and board size.



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Details

DokumentenartArtikel
Titel eines Journals oder einer ZeitschriftSchmalenbach Journal of Business Research
Verlag:Springer
Band:76
Seitenbereich:S. 433-461
Datum2024
InstitutionenWirtschaftswissenschaften > Institut für Betriebswirtschaftslehre > Lehrstuhl für Finanzierung (Prof. Dr. Gregor Dorfleitner)
Identifikationsnummer
WertTyp
10.1007/s41471-024-00192-4DOI
Stichwörter / KeywordsESG controversies · Corporate controversies · Board structure · Corporate scandals · Within-between model · Hybrid regression model
Dewey-Dezimal-Klassifikation300 Sozialwissenschaften > 330 Wirtschaft
StatusVeröffentlicht
BegutachtetJa, diese Version wurde begutachtet
An der Universität Regensburg entstandenJa
URN der UB Regensburgurn:nbn:de:bvb:355-epub-592181
Dokumenten-ID59218

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