Showing 1 - 10 of 16
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...
Persistent link: https://www.econbiz.de/10014434955
This paper examines the impact of cash holdings and board governance characteristics on companies' performance by …), and board meeting frequency on companies' performance, while board members independence is found to impact performance … Performance. This paper holds potential implications for businesses based in Egypt, as well as for investors who operate within …
Persistent link: https://www.econbiz.de/10014534508
The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...
Persistent link: https://www.econbiz.de/10014460810
The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...
Persistent link: https://www.econbiz.de/10014527123
capital structure and firm performance. This study uses secondary data in the form of financial reports at the end of 2019 … performance. However, this only applies to short-term debt. Otherwise, long-term debt has a negative and insignificant effect on … performance, while board size and ownership concentration are not able to moderate the relationship between capital structure and …
Persistent link: https://www.econbiz.de/10012669024
The aim of this paper is to analyze the correlation between risk governance and bank performance while taking into … consideration the influence of board expertise. The study argues that the connection between risk governance and performance depends … bank risk governance and performance relationships among a selection of banks in Sub-Saharan Africa. The research reveals …
Persistent link: https://www.econbiz.de/10014505815
This study aims to identify the board of directors' characteristics affecting commercial banks' performance in Vietnam … on the stock market. The author explores the board of director characteristics affecting banks' performance in Vietnam on … statistically significant factors that involve the BOD's characteristics affect banks' performance, namely board size, nationality …
Persistent link: https://www.econbiz.de/10014429072
The purpose of this study is to deepen our understanding of government directors' impact on firm performance. This … study strives to answer whether government directors have different effects on accounting- and market-based performance. To …-based performance but not finance-based performance, which suggests a discrepancy between the public perspective and the realistic …
Persistent link: https://www.econbiz.de/10014436671
This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on...
Persistent link: https://www.econbiz.de/10014452156
In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...
Persistent link: https://www.econbiz.de/10014452158