Internal Corporate Governance and Classification Shifting Practices: An Analysis of U.K. Corporate Behavior

Business & Economics

• Corporate Governance 100%
• Internal Governance 84%
• Board Committees 44%
• Audit Committee 35%
• Accounting Standards 33%
• Substitute 26%
• Monitoring 23%
• Accounting Choice 21%
• Share Ownership 21%
• Managerial Discretion 21%
• Accounting Regulation 20%
• International Accounting Standards 20%
• Generally Accepted Accounting Principles 19%
• Investors 18%
• Accruals 17%
• Tenure 15%
• Chief Executive Officer 12%
• Expenses 12%
• Shareholders 12%