The determinants of board size and independence : evidence from China
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Official URL: http://dx.doi.org/10.1016/j.ibusrev.2011.09.008
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China’s corporate governance reform offers an interesting context for investigating the determinants of board size and independence. Analysing a large panel dataset from 1999 to 2003, we find that Chinese board size is primarily driven by firm complexity; board independence is mainly driven by regulation. Some governance factors newly introduced in this study also have a significant impact. For example, board independence is negatively associated with the size of supervisory board and state ownership. The findings have important implications and provide new insights into the subject.
|Research Areas:||Business School > Accounting and Finance|
|Deposited On:||16 Apr 2012 11:59|
|Last Modified:||30 Jul 2014 15:58|
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