Abstract Bishop Independence concerns determining the maximum number of bishops that can be placed on a board such no bishop attack any other bishop. This paper presents solution to independence problem, number, for all sizes boards surface square prism.

The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...

The study examined the effect of board characteristics (BC) on financial performance (FP) deposit money banks (DMBs) in Nigeria between 2012-2021(10years). specific objectives is to examine relationship measures [Board Size (BS), Board Independence (BI), Gender Diversity (BGD) and Meeting (BM)] [performance proxy with Returns equity (ROE)]. focused 10 were drawn out 18 listed Nigerian Exchange ...

We use a bargaining framework to examine empirically the relations between director compensation and board-of-director independence. Our evidence suggests that independent directors have a bargaining advantage over the CEO that results in compensation more closely aligned with shareholders’ objectives. Firms with more outsiders on their boards award directors more equity-based compensation. Whe...

This study explores the under-researched relationship between corporate governance and firm performance in tourism companies. We employ instrumental variable modelling using 2SLS for publicly listed firms in five countries in the Middle East. Board independence is found to be positively related to firm performance and stock performance, suggesting that having independent directors among board m...

This study uses the current financial crisis as a quasi-experiment to examine whether and to what extent corporate boards affect the performance of firms. Using cumulative stock returns over the crisis to measure of firm performance, we find that board independence, as traditionally defined, does not significantly affect firm performance. However, when we re-define independent directors as outs...