Composition of Key Board of Director Sub-Committees: Did the Higgs Report Get It Right?

• Main Authors: Van der Zahn, Jean-Luc Wolfgang Mitchell, Tower, Greg
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2005
• Subjects: Accounting; Corporate Finance; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/soa_research/41
• Institution: Singapore Management University

The Higgs Report (2003) recommends firms should not allow a director to sit simultaneously on the audit, remuneration and nomination committees. Our study analyzes the Higgs Report (2003) recommendation in regard to the magnitude of earnings. Using 2003 data hand collected from 354 Singapore publicl...