publication . Article . 2004

Alternative Perspectives on Independence of Directors

Niamh Brennan; Michael McDermott;
Open Access English
  • Published: 01 Jul 2004
  • Publisher: Wiley
  • Country: Ireland
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...
Persistent Identifiers
free text keywords: Director independence, Higgs Report, Irish plcs, Directors of corporations, Corporations--Ireland, Corporate governance--Ireland, Management of Technology and Innovation, Strategy and Management, General Business, Management and Accounting, Accounting, business.industry, business, Publishing, Board structure, Stock exchange, Irish, language.human_language, language, Corporate governance
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