Alternative Perspectives on Independence of Directors

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Title: Alternative Perspectives on Independence of Directors
Authors: Brennan, Niamh
McDermott, Michael
Permanent link: http://hdl.handle.net/10197/3786
Date: Jul-2004
Abstract: This paper examines the issue of independence of boards of directors and non-executive directors of companies listed on the Irish Stock Exchange. Based on information published in annual reports, the study found that most Irish listed companies were complying with the Combined Code’s recommendations for a balanced board structure, albeit with only 60 per cent having majority-independent boards. The study found a lack of consistency in interpreting the definition of “independence”, a lack of disclosure of information and, by applying criteria generally regarded as prerequisite to independence of non-executive directors, certain situations which imposed upon their independence.
Funding Details: Not applicable
Type of material: Journal Article
Publisher: Wiley
Copyright (published version): 2004 Blackwell Publishing Ltd
Keywords: Director independence;Higgs Report;Irish plcs
Subject LCSH: Directors of corporations
Corporations--Ireland
Corporate governance--Ireland
DOI: 10.1111/j.1467-8683.2004.00373.x
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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