Determinants of the quality of external board evaluation in the UK external board evaluation in the UK

What is it about?

Board evaluation in the UK has received heightened attention in recent years after the legitimacy, integrity and accountability of the board directors were seriously questioned, following the financial malfeasances by many large companies. We have developed a measure of the quality of externally facilitated board evaluation by analysing content of the statements on board evaluation in annual reports. We then demonstrate the effects of the timing of adoption as well as the type and independence of external facilitators on the quality of externally facilitated board evaluation.

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