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Yeo, Heejung; Pochet, Christine; Alcouffe, Alain

doi:10.1023/a:1022442602193

Cited by 71 publications

(5 citation statements)

References 36 publications

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“…Phan et al (2003) found that the inter-industry board interlock is a tool for resource acquis-itions, which has a positive and significant impact on firm performance. The same conclusion is drawn by Yeo, Pochet, and Alcouffe (2003) who found a positive relationship between the number of links and profitability.…”

Section: Interlocking Boards and Firm Performancesupporting

confidence: 80%

Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry

Wang

Ting

et al. 2021

RC-SAR

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Redes sociales y rendimiento dinámico de la empresa: Evidencia de la industria de semiconductores de Taiwán. Este estudio examina la relación entre la interconexión del consejo directivo y el rendimiento de la empresa. Utilizando datos de la industria de semiconductores de Taiwán de 2013 a 2015, este estudio utiliza la centralidad, los agujeros de la estructura y el número de interconexiones entre consejos directivos como proxies de la interconexión de los consejos directivos. Este estudio también evalúa el rendimiento de la empresa a largo plazo mediante un modelo de análisis envolvente de datos dinámicos. donde se concluye que la interconexión de los directivos mejora la eficiencia dinámica. Utilizando un análisis de la red social de los directivos, también identificamos las cinco mejores empresas con mejor interconexión del consejo directivo en términos de centralidad, agujeros estructurales, y el número de directores interconectados. En general, este trabajo es novedoso en la vinculación de la interconexión de los directivos con la eficiencia dinámica. El estudio enriquece la literatura contable existente sobre el papel de los directivos para influir en el rendimiento de la empresa y evaluar éste desde una perspectiva de eficiencia multidimensional. This study examines the relationship between board interlock and firm performance. Using the Taiwanese semiconductor industry’s dataset from 2013 to 2015, this study uses centrality, structure holes, and the number of interlocking boards as proxies of board interlock. This study also evaluates firm performance over a long-term period through a dynamic data envelopment analysis model. which concluded that board interlock improves dynamic efficiency. Using a directors’ social network analysis, we also identified the top five companies with the best board interlock in terms of centrality, structural holes, and the number of interlocking directors. Overall, this paper is novel in linking board interlock to dynamic efficiency. The study enriches the extant accounting literature regarding the role of directors in influencing firm performance and evaluate firm performance from a multidimensional efficiency perspective.

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Section: Interlocking Boards and Firm Performancesupporting

confidence: 80%

Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry

Wang

Ting

et al. 2021

RC-SAR

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“…Mallin and Michelon, 2011). Research shows that companies with directors who hold multiple directorships are better able to attract investments (Yeo et al, 2003), especially from socially conscious foreign institutional investors (Fauver et al, 2024). They can also access first-hand knowledge about other firms' plans and activities (Carpenter and Westphal, 2001), access information managed or controlled by external parties (Kor and Sundaramurthy, 2009), and control access to external resources (Kiel and Nicholson, 2003).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Mallin and Michelon, 2011). Research shows that companies with directors who hold multiple directorships are better able to attract investments (Yeo et al. , 2003), especially from socially conscious foreign institutional investors (Fauver et al.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The impact of board capital on total value reporting: evidence from the Australian health care sector

Liu,

Abhayawansa,

Jubb

2024

JIC

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PurposeThis study investigates the association between board gender diversity and multiple directorships, two board characteristics representing human, social and relational capital and the extent to which corporate reporting (using the double materiality principle) explains value creation for the organization, environment, society and the economy, which we define as total value reporting.Design/methodology/approachThis study uses a disclosure index developed based on the Integrated Reporting Framework and the Global Reporting Initiative (G4) guidelines to analyze disclosures made using the double materiality principle and reflect the value created by companies. The sample includes corporate reports of 102 Australian Securities Exchange (ASX) companies in the Health Care sector. Ordinary least squares regression analyses test the relationship between board gender diversity and multiple directorships and the quality of total value reporting (and its subcomponents) with appropriate control variables.FindingsFindings reveal that human, social and relational capital formed through multiple directorships and gender-diverse boards is positively related to the quality of total value reporting. Results hold for alternative measures and sensitivity tests of gender diversity and multiple directorships.Practical implicationsOur study reveals that (1) the <IR> Framework, when combined with the GRI Framework, effectively measures connected information quality under a double materiality perspective for total value reporting; (2) enhancing board effectiveness for total value reporting is achievable by increasing female directors and those with multiple directorships; (3) limitations in accessing experienced directors, particularly women, do not disadvantage countries like Australia and (4) directors holding multiple board positions are pivotal in disseminating best practices in corporate governance and reporting across various companies and industries.Social implicationsOur research reveals that gender diversity on corporate boards transcends mere representation, significantly enhancing how firms articulate their value to stakeholders. This finding underscores the urgency for public policies to advocate for increased female board representation. Additionally, our findings indicate that board diversity, encompassing gender, experience, industry background and cultural perspectives, can elevate transparency in reporting, crucial for attracting global investors, particularly in emerging markets.Originality/valueOur study is an early attempt to examine total value reporting – underpinned by double materiality – which reports on how companies create value for themselves, the environment and society. It is one of the first to identify drivers of reporting based on double materiality.

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“…The possible impact of board interlocks on the performance of interlocking firms is one of the most thoroughly examined outcomes of board interlocks. Several theories have been proposed to explain the relationship between interlocks and performance, such as social networks theory (Cai and Sevilir, 2012), upper-echelons theory (Yeo et al , 2003), class hegemony theory (Caiazza and Simoni, 2019), social capital theory (Horton et al , 2012) and agency theory (Haniffa and Hudaib, 2006; Andrikopoulos et al , 2019). Resource dependence theory is the fundamental theory connected with the discovery that board interlocks have a favorable impact on financial performance.…”

Section: How Do Interlocks Affect Organizations?mentioning

confidence: 99%

Unearthing the intellectual structure of board interlocks research: a bibliometric analysis

Dhingra¹,

Dwivedi²

2023

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Purpose One of the most active areas of study in the field of corporate governance, board interlocks is a phenomenon that is both pervasive and perplexing. This paper aims to examine and integrate the empirical research on board interlocks to fill the void left by the lack of a recent review. Design/methodology/approach The bibliometric analysis methodology, which emphasizes methodological rigor and transparency, was used to analyze the board interlocks literature. Eighty publications published since 2000 were chosen as the subject of this research because they reveal the key contributions to the field of board interlocks. Additionally, their clustering pattern is also identified. Findings The authors classify various studies conducted on board interlocks into three clusters: “Social Capitalization”, “Antecedents and Outcomes” and “Corporate Governance”. Originality/value This literature review helps better comprehend the board interlocks literature by pointing out several areas of study that, if pursued, would add to the existing body of knowledge and open future research directions.

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Untitled

Cited by 71 publications

References 36 publications

Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry

Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry

The impact of board capital on total value reporting: evidence from the Australian health care sector

Unearthing the intellectual structure of board interlocks research: a bibliometric analysis

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