The influence of corporate governance factors on intellectual capital performance: Panel data evidence from the Indian banking sector [PDF]
Banks and Bank Systems, 2023 This study empirically examined the relationship between corporate governance factors, namely CEO duality, independent directors, board meeting frequency, board size, gender diversity, audit committee size and audit committee meetings, and intellectual ...
Sathish Kotte, Irala Lokanandha Reddy
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IS THE FINANCIAL PERFORMANCE AFFECTED BY BOARD CHARACTERISTICS DURING COVID-19? EVIDENCE FROM THE ENERGY INDUSTRY [PDF]
Oradea Journal of Business and Economics, 2022 This paper aims to examine the impact of board’s characteristics on the financial performance of firms operating in the energy industry, during a certain and uncertain time.
Pompei Mititean
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Board Characteristic and Financial Restatement [PDF]
Jurnal Keuangan dan Perbankan, 2021 This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD characteristics were analyzed based on BoD size, female, and overconfidence. Meanwhile, BoC characteristics were analyzed based on BoC size and independent BoC.
Ni Ketut Wahyu Putri +2 more
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The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study is concerned about the relationship between the board characteristics and intellectual capital efficiency in companies listed on the Iran and Iraq Stock Markets.A multivariate regression model is used for this study. Research hypotheses
Hossien Shaval, Safoura Rouhi
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IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
Cogent Business & Management, 2022 The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide.
Mohammad Tariq Hasan +4 more
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AFRE (Accounting and Financial Review), 2023 This study aims to analyze the influence of the characteristics of the board of directors and the role of female commissioners on company performance.
Faldi Rhayhan +4 more
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Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose - This study is designed and directed to analyze the effect of board characteristics and audit committee attributes on the firm performance of publicly listed commercial banks of Bangladesh.
Rifat Fariha +2 more
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How Managers and Audit Committee Affect Internal Control Weakness [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This paper assesses how the board, CEO, and audit committee's characteristics influence internal control weakness. In order to test the hypotheses, data of listed companies on the Tehran Stock Exchange during 2012-2016 are collected.
Seyed Mohsen Hosinian
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Board Characteristics and Firm Performance: Evidence from the Listed Non-Banking Financial Institutions of Bangladesh [PDF]
International Journal of Management, Accounting and Economics, 2021 The main objective of this study is to find out the effects of board characteristics on firm performance in the listed companies of non-banking financial institutions industry of Bangladesh.
Raihan Sobhan
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Influence of the board of directors on discretionary accruals: Evidence from Vietnamese listed companies [PDF]
Problems and Perspectives in Management, 2022 In the trend of globalization, profit is always a concern for companies because the competition is increasingly fierce. With accounting tools and policies, managers of companies can perform profit management.
Tran Quoc Thinh +3 more
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