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- ISIDORE Id: 10670/1.e62711...
- hal: hal-04549564
- doi: 10.1016/j.irfa.2024.103109
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info:eu-repo/semantics/altIdentifier/doi/10.1016/j.irfa.2024.103109
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Mots-clés
Corporate misconduct Internal governance mechanisms Board of directors Committees OwnershipSujets proches
Legislative committees Governance, Corporate Companies Partnership--Law and legislation Funds Funding Proof Businesses Firms Companies Enterprises Business organizations Organizations, Business Independence Self-government Finance, commerce, confiscations, etcCiter ce document
Nicolas Eugster et al., « Internal governance mechanisms and corporate misconduct », HAL SHS (Sciences de l’Homme et de la Société), ID : 10.1016/j.irfa.2024.103109
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Résumé
This study aimed to provide new evidence linking internal corporate governance mechanisms and corporate misconduct by using a sample of 2,844 public US companies during the period 2007–2019. The results revealed that the optimal size and diversity of boards, including well-functioning audit committees, are negatively correlated with corporate violations. By contrast, it was shown that board members’ independence, activity, and ownership are positively correlated with a firm’s fraudulent activities. Therefore, not all internal governance mechanisms are related to reduced corporate misconduct. Moreover, the study shows that some internal governance mechanisms, such as the share of female board members, mitigate certain types of corporate misconduct.
