دانلود رایگان مقاله انگلیسی حجم کار مدیران، حضور و عملکرد شرکت - امرالد 2018

عنوان فارسی
حجم کار مدیران، حضور و عملکرد شرکت
عنوان انگلیسی
Director workloads, attendance and firm performance
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
39
سال انتشار
2018
نشریه
امرالد - Emerald
فرمت مقاله انگلیسی
PDF
کد محصول
E8807
رشته های مرتبط با این مقاله
مدیریت
گرایش های مرتبط با این مقاله
مدیریت اجرایی، مدیریت کسب و کار، مدیریت عملکرد
مجله
مجله تحقیقات حسابداری - Accounting Research Journal
دانشگاه
University of Queensland Brisbane Australia
کلمات کلیدی
حضور، هیئت مدیره، مدیران مشغول، عملکرد شرکت، حجم کاری
چکیده

Abstract:


Purpose – This study examines whether increased director workloads are benefiting firms or are causing directors to become too busy, resulting in lower director attendance and weaker firm performance. Design/methodology – Empirical analysis of the relationships between meeting frequency, director attendance rates and firm performance using archival data from Australia. Findings – Attendance rates for both outside and inside directors decrease as they are required to attend more meetings. The benefits firms obtain from holding additional meetings are significantly eroded by lower director attendance. Originality/value – This study brings together the literatures on meeting frequency, director busyness and firm performance to show that increased director workloads are only beneficial to firms if directors do not become too busy to fulfill their obligations to shareholders.

نتیجه گیری

Conclusions


In this study, we bring together the literatures on meeting frequency, director busyness and firm performance by examining whether increased director workloads are associated with lower director attendance rates, and by testing for the combined effect of increased director workloads and lower director attendance on firm performance.


Using a hand-collected dataset from Australia of the number of board and committee meetings held and attended by individual directors, we provide robust evidence that attendance rates for both outside and inside directors decrease as they are required to attend more meetings. Thus, documenting that higher director workloads are associated with increased director busyness and lower director attendance. We also find that director busyness moderates the relationship between meeting frequency and firm performance. When firms hold additional meetings, lower director attendance is associated with lower firm performance.


For shareholders and policymakers, our results indicate that more awareness is needed of the potential costs of increased director workloads. In general, directors are busy people and have a limited ability to take on higher workloads, such as attending additional meetings.


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