To get a general picture of the board of directors’ characteristics as well as the influence of these characteristics on firm performance in financial and accounting studies. By using a systematic literature review, the results show that (1) most of the studies use the Agency theory; (2) studies on the determinants of board characteristics are still limited, mainly focusing on corporate and board-level issues rather than organizational and individual level issues; (3) the current studies are methodologically limited (inconsistent definitions and measures, insufficient variables, and repetitive quantitative research methods).
Track: Business Management
Published in: 4th Asia Pacific International Conference on Industrial Engineering and Operations Management, Vietnam
Publisher: IEOM Society International
Date of Conference: September 12
-14
, 2023
ISBN: 979-8-3507-0548-5
ISSN/E-ISSN: 2169-8767