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Institutional investors site visits, CSR performance, and large shareholder's expropriation
Zhang, Jingwei - In: Cogent business & management 10 (2023) 3, pp. 1-25
misuse of controlling power by large shareholders to extract personal benefits at the expense of minority shareholders … is linked to improved corporate governance and a reduced propensity for opportunistic actions by large shareholders …
Persistent link: https://www.econbiz.de/10014506270
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Ownership shares and directors’ proportion as majority shareholders on earnings management moderated by board activity
Kristanti, Farida Titik; Riyadh, Hosam Alden; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-20
majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the … moderating role of board meeting frequency between ownership shares and directors’ proportions as majority shareholders on … variables. This study also presents empirical evidence that ownership of shares by directors and majority shareholders was …
Persistent link: https://www.econbiz.de/10014526024
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Corporate governance mechanisms and firm performance in Saudi Arabia before and during the COVID-19 outbreak
Boshnak, Helmi A.; Alsharif, Mohammad; Alharthi, Majed - In: Cogent business & management 10 (2023) 1, pp. 1-23
This study examines the impact of corporate governance mechanisms on the performance of listed firms in Saudi Arabia before and during the coronavirus disease (COVID-19) pandemic. The study applied univariate, bivariate, and multivariate analyses to data collected from 258 annual reports from...
Persistent link: https://www.econbiz.de/10014476798
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The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Thành Hưng Nguyễn; Quynh Trang Nguyen; Duc Minh Nguyen - In: Cogent business & management 10 (2023) 1, pp. 1-21
This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...
Persistent link: https://www.econbiz.de/10014460833
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Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam
Thi Xuan Hong Nguyen; Pham Huyen Thu; Dao Thi Nhung; … - In: Cogent business & management 9 (2022) 1, pp. 1-12
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...
Persistent link: https://www.econbiz.de/10014444227
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The impact of ownership structure on dividend policy of listed firms in Jordan
Bataineh, Hanady - In: Cogent business & management 8 (2021) 1, pp. 1-18
This study investigates the impact of ownership structure on the dividend policy in Jordan. In particular, it aims to uncover the effects of family ownership, institutional ownership, foreign ownership, and state ownership on dividend decisions for a sample of 66 Jordanian industrial and service...
Persistent link: https://www.econbiz.de/10012669029
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Financial factors influencing environmental, social and governance ratings of public listed companies in Bursa Malaysia
Alam, Mahmudul; Yasmin Mohamad Tahir; Saif-Alyousfi, … - In: Cogent business & management 9 (2022) 1, pp. 1-22
Environmental, Social and Governance (ESG) ratings are widely recognised methods to assess the sustainability practices of corporations. However, the scores of these ratings are not satisfactory in emerging market economies. This study examines the financial factors that influence ESG ratings...
Persistent link: https://www.econbiz.de/10014436652
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Audit committee characteristics and corporate governance disclosure : evidence from Vietnam listed companies
Ha Hong Hanh - In: Cogent business & management 9 (2022) 1, pp. 1-31
The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and corporate governance disclosure (CGD). The...
Persistent link: https://www.econbiz.de/10014436674
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Gender diversity on corporate boards and earnings management : evidence for European Union listed firms
Alves, Sandra - In: Cogent business & management 10 (2023) 1, pp. 1-20
Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study extends previous research by empirically examining how board gender diversity affects the magnitude of earnings management. The results support the predicted (negative) relationship between female...
Persistent link: https://www.econbiz.de/10014471072
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The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices
Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15
This study investigates the potential influence of several pertinent factors including R&D intensity, directors' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation...
Persistent link: https://www.econbiz.de/10014471264