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Ardhi Islamudin
Faculty of Economics and Business, Airlangga University, Indonesia
Economics, Econometrics & Finance

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The Odd-Even Effect in The Boards of Commissioners and Corporate Values Ardhi Islamudin; Gerrinko Giffari Wurintara; Yustrida Bernawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i02.p12

Abstract

This article expands the understanding of board of commissioners' characteristics by introducing the concept of the odd-even effect in their structure. The study employs a quantitative research approach to explore this phenomenon. When a board of commissioners is composed of an odd number of members, the decision-making process tends to be more straightforward and efficient due to the absence of tie votes, leading to a more unified perspective. In contrast, an even-numbered board is prone to voting ties, which can introduce diverse viewpoints and potential conflicts in decision-making. Consequently, the composition of the board, whether odd or even, significantly impacts corporate value. Boards with fewer members tend to be more effective, with companies having odd-numbered boards generally exhibiting higher corporate value compared to those with even-numbered boards. Keywords: corporate value, odd-even effects, board of commissioners.
Co-Authors Bernawati, Yustrida Gerrinko Giffari Wurintara