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Corporate governance mechanisms and earnings management

Balios, Dimitris; Kalantonis, Petros; Zaroulea, Theodora - In: Journal for international business and entrepreneurship … 14 (2022) 3, pp. 304-328

Persistent link: https://www.econbiz.de/10013478510

The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report

Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, … - In: Cogent business & management 10 (2023) 1, pp. 1-20

In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...

Persistent link: https://www.econbiz.de/10014452158

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

Utaminingsih, Nanik Sri; Kurniasih, Dini; Sari, Maylia … - In: Cogent business & management 9 (2022) 1, pp. 1-17

This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate,...

Persistent link: https://www.econbiz.de/10014438914

Corporate governance and non-performing loans : a case of Nepalese commercial banks

Khatiwada, Megha; Bhatta, Monika; Shah, Murli Manohar; … - In: Nepalese journal of economics : a publication of … 7 (2023) 4, pp. 187-202

Persistent link: https://www.econbiz.de/10014441973

Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?

Albitar, Khaldoon; Abdoush, Tony; Hussainey, Khaled - In: International journal of finance & economics : IJFE 28 (2023) 4, pp. 3876-3890

Persistent link: https://www.econbiz.de/10014429198

Lead independent directors and accruals quality

Bryan, David B.; Mason, Terry W. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 660-679

Persistent link: https://www.econbiz.de/10014304093

The impact of the board, political connections on financial distress in Indonesia : effects of corporate governance

Rahim, Rida; Anggriani, Peni; Wiranda, Nadya Ade - In: International journal of business 29 (2024) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10014554262

Does XBRL mediate the relationship between corporate governance quality and earnings management? : evidence from Jordan

Hamdan, Mohammad Naser; Alsmadi, Safaa; Zaid Jaradat - In: International journal of productivity and quality … 42 (2024) 2, pp. 234-252

Persistent link: https://www.econbiz.de/10015065599

Problems of implementing audit committee and supervisory board simultaneously in China

Lee, Pao-Chen - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 509-528

Persistent link: https://www.econbiz.de/10011382660

Earnings management, corporate social responsibility and governance structure : further evidence from Egypt

Abdelfattah, Tarek; Elfeky, Mostafa - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 173-201

Persistent link: https://www.econbiz.de/10012668227