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What is Board Characteristics & Firm Performance in Spain about?

This study investigated the relationship between board characteristics and financial performance of listed Spanish companies. The researchers analyzed board size, composition, leadership structure, number of annual meetings, and director busyness. They found board characteristics like size, composition and leadership structure did not significantly impact return on assets (ROA) or return on equity (ROE), but that more frequent board meetings (over 12 times per year) had a negative relationship with financia

Author

Ismanidar

Language

EN