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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
| Dokumentenart | Artikel | ||||
| Titel eines Journals oder einer Zeitschrift | Schmalenbach Journal of Business Research | ||||
| Verlag: | Springer | ||||
|---|---|---|---|---|---|
| Band: | 76 | ||||
| Seitenbereich: | S. 433-461 | ||||
| Datum | 2024 | ||||
| Institutionen | Wirtschaftswissenschaften > Institut für Betriebswirtschaftslehre > Lehrstuhl für Finanzierung (Prof. Dr. Gregor Dorfleitner) | ||||
| Identifikationsnummer |
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| Stichwörter / Keywords | ESG controversies · Corporate controversies · Board structure · Corporate scandals · Within-between model · Hybrid regression model | ||||
| Dewey-Dezimal-Klassifikation | 300 Sozialwissenschaften > 330 Wirtschaft | ||||
| Status | Veröffentlicht | ||||
| Begutachtet | Ja, diese Version wurde begutachtet | ||||
| An der Universität Regensburg entstanden | Ja | ||||
| URN der UB Regensburg | urn:nbn:de:bvb:355-epub-592181 | ||||
| Dokumenten-ID | 59218 |
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