Using a sample of non-U.S. firms from 22 countries during 2003–2007, we examine the effect of firm-level governance on various features of loan contracting in the international loan market. We find that banks charge lower loan rates, offer larger and longer-maturity loans, and impose fewer...

This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward...

This study evaluated the Impact of Corporate Governance on Firms Financial Performance in Nigeria Quoted Banks in order to determine the Banks Financial Performance before and after the introduction of Code of Corporate Governance in Nigeria. The main objective of this study is to evaluate Board...

The main objective of this study is to ascertain the determinants of audit quality in Nigeria. The specific objectives are to ascertain the effect or otherwise of Board size, ownership concentration and Board independence on borrowing cost of brewery firms listed on the floor of Nigeria Stock...

The objective of this paper is to examine the relationship between corporate governance and Bank performance in Asia. The study is carried on two hundred and twenty six banks during the period of 2009-2013 in ten Asian countries. Regression results show that (in Model 1) audit committee has a...

Objective - The objective of the study is to analyze the application of Islamic Corporate Governance (ICG) on Sustainable Business, focusing on Islamic Financial Performance as a mediating variable in Islamic Banks in Indonesia.Methodology/Technique - The population and sample in the study...

We test the impact of religiosity and ownership structure on the risk profile of banks, which issued securitisation. We employ GMM estimation using unique database on asset securitization of 672 commercial banks (4889 year-observations) in 22 countries (from 2003-2012), which have dual banking...

Aim of this study is to illustrate the extent of disclosure of provisions reported under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and explore the relation between provisions and corporate governance. Current research utilizes a panel data analysis using a sample of 1078...

In this paper, we examine the impact of corporate governance mechanisms on the quality of operational risk disclosures provided in the annual reports and risk reports in a representative sample of 63 publicly listed European banks for the fiscal years 2008 and 2009. We find that banks having a...

Due to their different characteristics, banks are expected to report the features of their corporate governance in the corporate report. This paper is aimed to explore disclosure on corporate governance mechanisms in annual reports of Islamic commercial banks in Indonesia. Corporate governance...