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dc.contributor.authorGarcía Torea, Nicolás 
dc.contributor.authorFernández Feijoo, Belén
dc.contributor.authorCuesta, Marta de la
dc.date.accessioned2024-04-09T09:28:31Z
dc.date.available2024-04-09T09:28:31Z
dc.date.issued2016-07
dc.identifier.issn2340-9436
dc.identifier.urihttp://hdl.handle.net/10259/8885
dc.description.abstractThis paper analyzes whether effective boards of directors in addressing shareholder interests also prove to be effective in guaranteeing the interests of the rest of the firm’s stakeholders. We measure board effectiveness based on the shareholder perspective, and test whether it is valid for the stakeholder perspective. The novelty of this paper precisely lies in its approach, given that it considers both perspectives of corporate governance at a time. Using the transparency of sustainability reports as a proxy for the stakeholder perspective in an international sample of 2366 companies, the paper shows that effective boards are more likely to address the interests of both the shareholders and the rest of the firm’s stakeholders. Furthermore, we propose a measure of board effectiveness by gathering several board characteristics. Our results contribute to research on corporate governance and corporate social responsibility reporting, and it has implications for policy makers.en
dc.description.sponsorshipWe would like to acknowledge the financial support of ECOBAS – Xunta de Galicia (AGRUP2015/08) for this research.en
dc.format.mimetypeapplication/pdf
dc.language.isoenges
dc.publisherElsevieren
dc.relation.ispartofBRQ Business Research Quarterly. 2016, V. 19, n. 4, p. 246-260en
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectCorporate Governanceen
dc.subjectBoard of directorsen
dc.subjectEffectivenessen
dc.subjectCSRen
dc.subjectSustainability reportsen
dc.subjectTransparencyen
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.subject.otherGestión de empresases
dc.subject.otherIndustrial managementen
dc.titleBoard of director's effectiveness and the stakeholder perspective of corporate governance: Do effective boards promote the interests of shareholders and stakeholders?en
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1016/j.brq.2016.06.001es
dc.identifier.doi10.1016/j.brq.2016.06.001
dc.journal.titleBRQ Business Research Quarterlyen
dc.volume.number19es
dc.issue.number4es
dc.page.initial246es
dc.page.final260es
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones


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