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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; 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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The impact of product market competition on firm performance through the mediating of corporate governance index : empirical of listed companies in Vietnam
Ha Xuan Thach; Tran Thi Thu - In: Cogent business & management 9 (2022) 1, pp. 1-19
Over the past decade, Vietnam has opened the market and attended in large economic organization like ASEAN Free Trade Area, ASEAN Comprehensive Investment Agreement, Regional Comprehensive Economic Partnership, Comprehensive and Progressive Agreement for Trans-Pacific Partnership. Therefore, the...
Persistent link: https://www.econbiz.de/10014439752
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Corporate governance and the performance of manufacturing firms in Ghana : does ownership structure matter?
Sarpong-Danquah, Beatrice; Oko-Bensa-Agyekum, Kwasi; … - In: Cogent business & management 9 (2022) 1, pp. 1-19
corporate governance-firm performance nexus. This study provides key insights into the influence of block shareholders on …
Persistent link: https://www.econbiz.de/10014433712
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Impact of corporate governance on dividend policy : a systematic literature review of last two decades
Das Mohapatra, Debadatta; Panda, Pradiptarathi - In: Cogent business & management 9 (2022) 1, pp. 1-18
The present study endeavours to perform a systematic review of the literature related to the impact of corporate governance on dividend policy in the last two decades. This study uses the systematic literature review process . 143 articles were identified initially and subsequently further...
Persistent link: https://www.econbiz.de/10014436135
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The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance
Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25
provides several practical implications for policymakers, auditors, corporations, shareholders, investors and practitioners …
Persistent link: https://www.econbiz.de/10014529050
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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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Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...
Persistent link: https://www.econbiz.de/10014441915
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The impact of audit committee characteristics on audit fees : evidence from Ghana
Selase, Afenya Millicent; Arthur, Benedict; Kwarteng, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee characteristics against the fees charged by the...
Persistent link: https://www.econbiz.de/10014443557
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Corporate governance and firm innovation : evidence from indigenous oil firms in Sub-Saharan Africa
Akpan, Ekom Etim; Al-Faryan, Mamdouh Abdulaziz Saleh; … - In: Cogent business & management 9 (2022) 1, pp. 1-22
Previous studies on the effect of corporate governance on firm innovation shows mixed outcomes, while some reveal statistically significant effects, others show non-significant effects. Hence, this study aims at shedding more light on this unresolved phenomenon and fill this gap in literature by...
Persistent link: https://www.econbiz.de/10014443589