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Director workloads, attendance and firm performance

Author

Listed:
  • Stephen Gray
  • John Nowland

Abstract

Purpose - This paper examines whether increased director workloads are benefiting firms or are causing directors to become too busy, resulting in lower director attendance and weaker firm performance. Design/methodology/approach - This paper conducts empirical analysis of the relationships between meeting frequency, director attendance rates and firm performance using archival data from Australia. Findings - Attendance rates for both outside and inside directors decrease as they are required to attend more meetings. The benefits firms obtain from holding additional meetings are significantly eroded by lower director attendance. Originality/value - This study brings together the literatures on meeting frequency, director busyness and firm performance to show that increased director workloads are only beneficial to firms if directors do not become too busy to fulfill their obligations to shareholders.

Suggested Citation

  • Stephen Gray & John Nowland, 2018. "Director workloads, attendance and firm performance," Accounting Research Journal, Emerald Group Publishing Limited, vol. 31(2), pages 214-231, July.
    • Handle: RePEc:eme:arjpps:arj-02-2016-0023
    DOI: 10.1108/ARJ-02-2016-0023
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    Citations

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    Cited by:

    1. Gaygysyz Ashyrov & Oliver Lukason, 2022. "Political Connectedness and Financial Performance of SMEs," JRFM, MDPI, vol. 15(12), pages 1-17, December.
    2. Daniliuc, Sorin Ovidiu & Li, Lingwei & Wee, Marvin, 2020. "Busy directors and firm performance: Evidence from Australian mergers," Pacific-Basin Finance Journal, Elsevier, vol. 64(C).
    3. Susan Elkinawy & Joshua Spizman & Hai Tran, 2021. "The effect of distracted audit committee members on earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1191-1219, April.
    4. Philip L. Hersch & Jodi E. Pelkowski, 2020. "Being present: Determinants of trustee attendance at public university board meetings," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(7), pages 1251-1261, October.
    5. Sorin Daniliuc & Lingwei Li & Marvin Wee, 2021. "Busy directors and firm performance: a replication and extension of Hauser (2018)," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1415-1423, April.
    6. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
    7. Zhongtian Li & Jing Jia & Larelle (Ellie) Chapple, 2022. "The corporate sustainability committee and its relation to corporate environmental performance," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(5), pages 1292-1324, July.
    8. Omer Saeed Habtoor, 2022. "Board Attributes and Bank Performance in Light of Saudi Corporate Governance Regulations," JRFM, MDPI, vol. 15(10), pages 1-27, September.

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