The objective of this paper is to examine the influence of board of directors on market performance of large Malaysian listed companies. Using data from corporate annual reports for the financial year 2010, the regression results show that the proportion of independent directors on the board and...

Corporate governance (CG) disclosure is a fundamental theme of the 'modern' corporate-regulatory system, which encompasses providing 'governance' information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory...

The board of directors plays a key role as an internal mechanism of corporate governance. Indeed, its effectiveness is dependent on the presence of several factors, the most important are related to characteristics that relate primarily to the independence of its members, board size, the...

Recent corporate financial scandals show that managers, capital market intermediaries and financial statement users are unable to assess correctly the information disclosed by firms related to unconsolidated special purpose entities and securitisation transactions. In this paper, we present...

This paper examines the impact of board of directors (BOD) on corporate performance in value addition efficiency (VAE) of resources in an emerging economy namely Thailand in the context of post Asian financial crisis 1997/1998 period. This research uses data of top, as per market capitalisation,...

Even though there are many measures to put corporate governance (CG) in place and practise, an important tool essential for the success is the efficacy and effective functioning of an audit committee (AC). Nowadays, an AC is being looked upon as a distinct culture for CG and has received...

The board of directors is an important entity in a company, creating a link between shareholders and managers and therefore playing an important role in the governance of a firm. This study focuses on board structure and the extent of the corporate governance statement disclosure. This study...

This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the...

The purpose of this study is to investigate the effect of ownership structure on derivatives' use policy. Using data for 262 French non-financial listed firms, the results show that the two decisions of whether to use derivatives or not and the extent of derivatives use are not affected by the...

The objective of this paper is to examine the joint effect of the board of directors and the auditor on the severity of sanctions imposed by the financial authority. Based on a theoretical model and using a unique dataset, we find that the board of directors and its audit committee play a...