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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; Alfaiza, … - 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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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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The influence of the chairman and CEO effectiveness on operating performance : evidence from Malaysia
Sitraselvi Chandren; Qaderi, Sumaia Ayesh; Ghaleb, … - In: Cogent business & management 8 (2021) 1, pp. 1-23
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,...
Persistent link: https://www.econbiz.de/10012650802
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Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies
Asogwa, Cosmas Ikechukwu; Ofoegbu, Grace Nyereugwu; … - In: Cogent business & management 6 (2019), pp. 1-24
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...
Persistent link: https://www.econbiz.de/10012621750
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Better understanding of executive managers' features effect on small- and medium-sized service firms' risk-taking using multiple factors as control variables : fresh insights from...
Al-Shboul, Moh'd Anwer - In: Cogent business & management 11 (2024) 1, pp. 1-24
The current study aims to measure the effect of executive managers (EMs) features on the risk-taking level in Jordanian …
Persistent link: https://www.econbiz.de/10014521041
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CEO psychological biases, firm performance and alternative mechanisms in transition economies : evidence from Malaysia
Ur-Rehman, Saif; Alami, Rachid; Abidi, Naseem - In: Cogent business & management 11 (2024) 1, pp. 1-23
This study examines the impact of CEO psychological biases (narcissistic and hubristic) in CEOs on a firm's performance measured by long-term investor value appropriation (LIVA) in Malaysia. Based on a sample of 560 Malaysian firms for 2007-2022, we find the negative effect of CEO narcissism and...
Persistent link: https://www.econbiz.de/10014529068
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CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent business & management 10 (2023) 1, pp. 1-22
This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...
Persistent link: https://www.econbiz.de/10014460828
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CEO, CFO, and board attributes' effect on fair value agriculture disclosure
Zaimah Abdullah; Qaderi, Sumaia Ayesh; Ariffin, … - In: Cogent business & management 10 (2023) 3, pp. 1-29
This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...
Persistent link: https://www.econbiz.de/10014505864
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Corporate governance and financial performance of insurance firms in Kenya
Kiptoo, Isaac Kibet; Kariuki, Samuel Nduati; Ocharo, … - In: Cogent business & management 8 (2021) 1, pp. 1-17
policies. The study also gives recommendations to managers and other stakeholders regarding the board structure that can be …
Persistent link: https://www.econbiz.de/10012642581
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Breaking the chains of corporate compensation : unraveling the complexities of non-executive director compensation in South Africa's boardrooms
Owusu, Nkwantabisa Agyeiwaa; Sarpong, Francis Atta; … - In: Cogent business & management 10 (2023) 2, pp. 1-28
recommendations, which may be helpful for future decisions in that area. The results are also valuable for shareholders, as they vote …
Persistent link: https://www.econbiz.de/10014503330