Emma García-Meca

TL;DR: In this paper, the effect of board diversity (gender and nationality) on performance in banks was analyzed by making use of a sample of 159 banks in nine countries during the period 2004-2010, and empirical evidence showed that gender diversity increases bank performance while national diversity inhibits it.

TL;DR: In this paper, the authors meta-analyze the results of 35 studies that examine the effect on earnings management of firms' boards of directors and ownership structure and find that the differences in results are attributable to moderating effects related to the system of corporate governance, the measurement of the governance variable, or particular specifications of discretionary accruals models.

TL;DR: In this paper, the authors examined the relationship between the internal mechanisms of corporate governance and earnings management measured by discretionary accrual and found that the role of external directors is limited and that boards which meet more frequently take a more active position in the monitoring of insiders, so showing a lower use of manipulative practices.

TL;DR: In this paper, the authors assess the information dealing with intellectual capital that firms disclose in presentations to sell-side analysts and the influences on these disclosures and find that larger companies disclose higher levels of intellectual capital information, frequently outside presentations conducted after quarterly, half-year, or annual results announcements.

TL;DR: In this article, the authors apply meta-analysis to a sample of 27 empirical studies to clarify the association of board independence and ownership concentration with voluntary disclosure and find that the positive association between board independence, ownership concentration and disclosure only occurs in those countries with high investor protection rights.