Sökning: onr:"swepub:oai:gup.ub.gu.se/204620" > The sheep watching ...
Fältnamn | Indikatorer | Metadata |
---|---|---|
000 | 02509naa a2200253 4500 | |
001 | oai:gup.ub.gu.se/204620 | |
003 | SwePub | |
008 | 240528s2014 | |||||||||||000 ||eng| | |
024 | 7 | a https://gup.ub.gu.se/publication/2046202 URI |
040 | a (SwePub)gu | |
041 | a eng | |
042 | 9 SwePub | |
072 | 7 | a vet2 swepub-contenttype |
072 | 7 | a kon2 swepub-publicationtype |
100 | 1 | a Samani, Niuoshau Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting4 aut0 (Swepub:gu)xsamni |
245 | 1 0 | a The sheep watching the shepherd :b The monitoring performance of boards with employee representation |
264 | 1 | c 2014 |
520 | a The board of directors play a key role in monitoring management. However, for an effective monitoring, information asymmetry between the boards and management is an obstacle. In this paper we focus on the role of employee representative and how they contribute to the ability of the boards for monitoring CEO compensation and overseeing financial reporting. In particular, employee representative can provide the outside directors with inside information and alleviate the information asymmetry between managers and board of directors. Using a sample of listed firms in Stockholm Stock Exchange allows us to study the impact of co-determination on firm's corporate policies more closely. In particular, we find evidence for a higher earnings quality in firms with employees on the boards, suggesting that these firms are less engaged in earnings management. Furthermore, with respect to CEO compensation, there is some evidence that the presence of employee representatives on the boards is negatively associated with CEO equity incentive plans. | |
650 | 7 | a SAMHÄLLSVETENSKAPx Ekonomi och näringslivx Företagsekonomi0 (SwePub)502022 hsv//swe |
650 | 7 | a SOCIAL SCIENCESx Economics and Businessx Business Administration0 (SwePub)502022 hsv//eng |
700 | 1 | a Overland, Conny,d 1975u Gothenburg University,Göteborgs universitet,Centrum för finans,Företagsekonomiska institutionen, Industriell och Finansiell ekonomi & logistik,Centre for Finance,Department of Business Administration, Industrial and Financial Management & Logistics4 aut0 (Swepub:gu)xoveco |
710 | 2 | a Göteborgs universitetb Företagsekonomiska institutionen, Redovisning4 org |
773 | 0 | t The Nordic Accounting Conference 2014, 13-14 November 2014, Copenhagen. |
856 | 4 8 | u https://gup.ub.gu.se/publication/204620 |
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