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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
Persistent link: https://www.econbiz.de/10012672056
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Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility
Riyadh, Hosam Alden; Al-Shmam, Maher A. - In: Cogent business & management 11 (2024) 1, pp. 1-22
The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...
Persistent link: https://www.econbiz.de/10014527123
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An inverse problem study : credit risk ratings as a determinant of corporate governance and capital structure in emerging markets : evidence from Chinese listed companies
Kang, ManYing; Ausloos, Marcel - In: Economies : open access journal 5 (2017) 4, pp. 1-23
Credit risk rating is shown to be a relevant determinant in order to estimate good corporate governance and to self-optimize capital structure. The conclusion is argued from a study on a selected (and justified) sample of (182) companies listed on the Shanghai Stock Exchange (SHSE) and the...
Persistent link: https://www.econbiz.de/10011778650
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Impact of board traits on organisations' dividend payout : evidence from Pakistan
Khan, Adnan Ullah - In: Financial studies 25 (2021) 2, pp. 21-36
) random effect model. The results unveiled that the board size, board tenure, board subcommittees tenure have a positive and …
Persistent link: https://www.econbiz.de/10012664529
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The effect of corporate governance elements on corporate social responsibility (CSR) disclosure : an empirical evidence from listed companies at KSE Pakistan
Majeed, Sadia; Aziz, Tariq; Saleem, Saba - In: International Journal of Financial Studies : open … 3 (2015) 4, pp. 530-556
The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007-2011 are examined to analyze the relationship between CG and CSR reporting. It considers...
Persistent link: https://www.econbiz.de/10011408908
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Nationality diversity of bank boards
Nedelchev, Miroslav - In: Naše gospodarstvo : NG 64 (2018) 1, pp. 3-10
The aim of this paper is to carry out a comparative study for nationality diversity in bank boards. The study covers practices of board diversity of nine commercial banks. The data are compared for subsidiary banks in Bulgaria and their parent banks from the home country. The study defines a...
Persistent link: https://www.econbiz.de/10012020465
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Corporate governance and corporate social responsibility synergies : a systemic approach
Nikolić, Jelena; Zlatanović, Dejana - In: Naše gospodarstvo : NG 64 (2018) 3, pp. 36-46
the various issues of corporate governance, such as institutional framework, market for corporate control, ownership … CATWOE analysis; thus, the appropriate root definition and conceptual model, including the activities that are relevant for …
Persistent link: https://www.econbiz.de/10012021632
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The relationship between entrepreneurship and corporate governance : the case of Romanian listed companies
Albu, Nadia; Mateescu, Ruxandra Adriana - In: Amfiteatru economic : an economic and business research … 17 (2015) 38, pp. 44-59
This paper offers an investigation at a micro-level of entrepreneurship in the business environment. More precisely, we conduct an empirical study of the relationship between corporate entrepreneurship and corporate governance in the case of the Romanian non-financial listed companies. We use...
Persistent link: https://www.econbiz.de/10011819884
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Internal vs. external corporate social responsibility at U.S. banks
Bolton, Brian - In: International Journal of Financial Studies : open … 8 (2020) 4/65, pp. 1-28
accounting performance and stock market value. However, not all CSR investments are the same. I distinguish between internal CSR …
Persistent link: https://www.econbiz.de/10012321121
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The performance of the financial sector during the COVID-19 pandemic
Savitri, Enni; Nik Herda Nik Abdullah; Musfi, Putri Nabila - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 377-386
The financial report of a company reveals how successfully it is competing and operating its business. The financial report serves as a guide for management in terms of making decisions that will help the company enhance its performance. The purpose of this study is to examine the effects of...
Persistent link: https://www.econbiz.de/10014246924