Nikos Vafeas

TL;DR: For 307 firms over the 1990-1994 period, this paper found that board meeting frequency is related to corporate governance and ownership characteristics in a manner that is consistent with contracting and agency theory.

TL;DR: In this article, the authors study how corporate boards and audit committees are associated with voluntary financial disclosure practices, proxied here by management earnings forecasts, and find that in firms with more effective board and audit committee structures, managers are more likely to make or update an earnings forecast, and their forecast is less likely to be precise, it is more accurate, and it elicits a more favorable market response.

TL;DR: In this paper, the authors examine the connection between the internal heterogeneity of stakeholder groups and the resource dependence dynamics characterizing their relationships with firms, and test how this connection can be exploited.

TL;DR: In this article, the relationship between audit committees and boards of directors with financial reporting quality was investigated using data collected from U.S. firms between 1994 and 2000, and the results from logistic regressions suggest that measures of audit committee and board structure are related to earnings quality in a manner that is generally consistent with the predictions of agency theory.

TL;DR: The authors found evidence that senior directors, defined as directors with twenty or more years of board service, are almost twice as likely to occupy a "management affiliated" profession compared to the rest, and that they are also more likely to staff the firm's nominating and compensation committees.