Variables


BOARD – AUDIT - REMUNERATION

BOARD
• Independence ratio
• Board size
• Meeting attendance
• Lead director
• Meeting frequency
• Board kind (Unitary-Dual)
• Number of executives, non - executives and Independent directors
• Chairman classification
 

AUDIT
• Audit fees

• Audit related fees
• Tax fees
• Other fees

• Total fees
• Audit firm
• Big 4
• Auditor name
• Financial experts
• Second audit firm (2011 - Present)
 

* From 2007 to 2010 our database presents Audit fees as the sum of Audit fees and Audit Related fees and Non-Audit Fees as the sum of Tax fees and Other Fees. Since 2011 we collect all the data separately.
 

COMMITTEES

• Audit

• Remuneration
• Nomination
• Independence
• Size
• Meetings
• Charters (2008 - Present)
• Chairman classification
• Other committees (2011 - Present)


* Other Committees are the following: corporate governance, risk management, executive, finance, human resources, investment.


CEO

• Age
• Tenure

• Other public boards (2011 - Present)
• Leadership structure
• Belongs to Board - Executive Management
 

GENDER
• Female on Board
• Female CEO
• Female Chair
• Female on Audit Committee
• Female on Remuneration Committee
• Female on Nomination Committee


 
OWNERSHIP
BOARD
• Board ownership
• Executive ownership
• Non-executive ownership
• Independent ownership
• Executive Management ownership
• CEO ownership
 

LARGE SHAREHOLDERS
• External Block holders (Individuals, families, non-listed companies, venture capitals, private equities)
• Institutional (banks, mutual funds, hedge funds, pension funds, insurance companies, real estate companies, investment firms)
• Miscellaneous (charities, employees, foundations)
• State (country, local authorities, sovereign wealth funds)
• Owned
• Widely Held (Listed and non-financial companies)
• Nominees
 

SIGNIFICANT SHAREHOLDERS
• Largest shareholder
• Type of Largest shareholder (Institutional, external, state, etc.)
• Name of Largest shareholder
• Number of Large shareholders
• Top 5
 

SHARE CHARACTERISTICS
• 1st Class Name (Ordinary, preference, non-voting etc.)     
• 2nd Class Name
• 3rd Class Name
• Status (listed, non-listed)
• Voting rights
• Number of Total shares Outstanding
 

DUAL SHARES
• 1st Class
• 2nd Class
• 3rd Class
 

*In the case that a company has more than one class of shares the researchers are able to find in our database all the data for all the available classes of shares (up to three different)