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Social And Human Capital Contributions Of Diverse Board Members, Sharifa Ife Batts
Social And Human Capital Contributions Of Diverse Board Members, Sharifa Ife Batts
Theses and Dissertations
While most firms serve a diverse population, many have no minorities or women serving as Members on their board. Boards are disadvantaged when their composition fails to align with Their employee population or the stakeholder groups they serve; they are neglecting the Contributions of women and minorities as their voices are unheard. The purpose of this multiple Case comparison study builds on current boardroom diversity and board effectiveness research by Exploring how the unique human and social capital contributions of women and minority board Members increase the boards’ capabilities and impact board governance. I qualitatively examined Six boards of varied …
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
Theses and Dissertations
Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect …