Document Type

Article

Language

eng

Format of Original

11 p.

Publication Date

3-2013

Publisher

Elsevier

Source Publication

Journal of Empirical Finance

Source ISSN

0927-5398

Abstract

In this study we analyze the effect of latent managerial characteristics on corporate governance. We find that CEO and board chair fixed effects explain a significant portion of the variation in board size, board independence, and CEO-chair duality even after controlling for several firm characteristics and firm fixed effects. The effect of CEOs on corporate governance practices is attributable mainly to executives who simultaneously hold the position of CEO and board chair in the same firm. Our results do not show a decline in CEO discretionary influence on corporate governance after the enactment of the Sarbanes–Oxley Act and stock exchange governance regulations.

Comments

Accepted version. Journal of Empirical Finance, Vol. 21 (March 2013): 121-131. DOI.

NOTICE: this is the author’s version of a work that was accepted for publication in Journal of Empirical Finance. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Journal of Empirical Finance, Vol. 21 (March 2013): 121-131. DOI.

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