Results 11 to 20 of about 1,087,857 (203)
Tax Avoidance in Islamic Banking: The Prominent Role of Board Director Expertise
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This study examines the effect of board director expertise, political connection, and joint audit on tax avoidance. Specifically, a joint audit is the moderating variable in that relationship.
Vita Elisa Fitriana +2 more
doaj +1 more source
Data in Brief, 2020 This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah +2 more
doaj +1 more source
BOARD CHARACTERISTIC, GOOD CORPORATE GOVERNANCE AND MAQȂSHID PERFORMANCE IN ISLAMIC BANKING
Journal of Islamic Monetary Economics and Finance, 2020 This research aims to examine the effect of the characteristics of the board on the Maqâshid Shariah Index (MSI) performance of Indonesian Islamic banks, using panel data regression.
Muhammad Wahyudi Pranata +1 more
doaj +1 more source
Does board composition have an impact on CSR reporting? [PDF]
Problems and Perspectives in Management, 2017 Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009.
Patrick Velte
doaj +1 more source
The impact of fiscal decentralization on economic growth in Indonesia
Economic Journal of Emerging Markets, 2019 Fiscal decentralization was firstly implemented in 2001 and has brought a new era of local autonomy in Indonesia. The objective of fiscal decentralization to local government is to increase the economic growth and public service.
Ari Mulianta Ginting +2 more
doaj +3 more sources
Board financial expertise and the capital decisions of US banks [PDF]
Journal of Corporate Finance, 2021 We examine whether increasing financial expertise among independent directors facilitates bank capital decisions that promote financial stability. We find US banks with more financial expert independent directors opt for higher target capital ratios and adjust faster their capital structure when they are below the target. We provide evidence suggesting
Gilani, U, Keasey, K, Vallascas, F
openaire +4 more sources
Boards Of Advisors In Small Businesses: An Empirical Profile Of Their Composition And Use [PDF]
, 2004 This article discusses the literature coverage on Boards of Advisors to date and provides the results of a study designed to determine the formation and composition of Boards of Advisors and the ways in which small businesses use such boards.
Akers, Michael D., Giacomino, Don
core +3 more sources
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj +1 more source
Board mechanisms and Malaysian Family Companies' Performance [PDF]
, 2011 Many overseas studies discussed the topic of corporate governance and performance in family companies, however, few studies have been conducted in Malaysia.
Ayoib Che Ahmad,, Noor Afza Amran,
core +2 more sources
BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD
Copernican Journal of Finance & Accounting, 2020 The study examines the effect of board characteristics on financial statement fraud likelihood of quoted manufacturing firms in Nigeria. The scope of the study covers board attributes such as board independence, board expertise and board diligence; and ...
Muhammed Lawal Subair +4 more
doaj +3 more sources