Abstract: Purpose: This study examined the effect of corporate governance leadership models and attributes on firms’ earnings quality using evidence from Nigerian quoted firms. Design/Methodology/Approach: This study used an ex-post facto design with a twostage multiple random and fixed effect...

This study investigates the impact of excluding stock options for non-executive directors (NEDs) on the relationship between executive pay and firm performance. The research focuses on accounting measures and market performance. Using a sample of 220 non-financial firms, including 110 listed...

This study examines the impact of tenure of independent directors on analyst following, and the moderating role of institutional ownership between tenure of independent directors and analyst following. The data utilized in this study was collected from 3,656 firm-years of Malaysian public listed...

Global gender diversity initiatives driven by international organizations, such as the International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) demand more participation of women in corporate boardroom. Nevertheless, prior research relating to the...

We investigate the role of family ownership on turnover within a firm's board of directors when the firm appoints a new board chair. We conduct regression analysis using financial and governance data of public companies in the United States. We test new theoretical relationships linking the...

The study investigates whether effective audit committees, gender-diverse boards, and corruption controls affect the level of voluntary disclosures of Asian banks. Further, we analyze whether directors' experience moderates the impact of audit committee independence, audit committee meetings,...

This study investigates the relationship between the Chairman’s characteristics (age, title, tenure, and ownership) and the firm’s operating performance (measured by profitability and liquidity), and whether the Chief Executive Officer’s (CEO) effectiveness (a combination of non-duality,...

This study looks into a theoretical model exploring the effects of ownership shares and directors’ proportions as majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the moderating role of board meeting frequency between ownership...