Results 31 to 40 of about 1,087,857 (203)
Can boards of directors in large companies effectively prevent fraud?
Jurnal Akademi AkuntansiPurpose: The aim to test the impact of the characteristics of board of directors in reducing and preventing the possibility of financial statement fraud with firm size as variable moderating.
Meiliana, Nelson Ng, Sheila Septiany
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Corporate governance on tax aggressiveness: the moderating role of foreign ownership and financial expertise in cross-country study of Indonesia and Malaysia [PDF]
LBS Journal of Management & ResearchPurposeThis study investigates how corporate governance mechanisms, specifically executive character, independent commissioners, and gender diversity, affect tax aggressiveness, and examines the moderating roles of foreign ownership and board financial ...
Marheni Marheni, Doddy Setiawan
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Industry Expertise of Independent Directors and Board Monitoring [PDF]
Journal of Financial and Quantitative Analysis, 2013 AbstractWe examine whether the industry expertise of independent directors affects board monitoring effectiveness. We find that the presence of independent directors with industry experience on a firm’s audit committee significantly curtails firms’ earnings management.
Cong Wang, Fei Xie, Min Zhu
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A Model for the Election of the Board of Directors [PDF]
تحقیقات مالیObjective The selection of board members used to take place before any in-depth review of the board's foundational existence, without any specific regulations and solely through informal means such as kinship, long-standing friendships, or collaboration ...
Morteza Yousefi, Gholamreza Karami
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Gusau Journal of Accounting and Finance, 2022 This paper studied the link of board independence, audit effectiveness and the quality of reported earnings in Nigeria. Using convenient sampling, 7 consumer-goods firms quoted in the Nigerian stock exchange (NSE) from 2016 to 2020 (5 years) were used ...
Misbahu, Abubakar Muhammad, Isah Shittu
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College of occupational therapists: Position paper on the way ahead for research, education and practice in mental health [PDF]
, 1998 The future of occupational therapy in mental health has been a topic of reflection and debate. The Education and Research Board (now the Education and Practice Board) of the College of Occupational Therapists created a Working Group to develop a ...
Austin, C +4 more
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Interpretive methodological expertise and editorial board composition [PDF]
Critical Perspectives on Accounting, 2018 Abstract Concerns over research diversity in our journals are longstanding, and empirical enquiry on this topic plays an important role in contributing to debate. In reflecting on the propositions put forward by Endenich and Trapp (2018), an aspect that I believe is currently implicit in their analysis, and which might usefully advance their agenda ...
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CORPORATE GOVERNANCE AND REAL EARNINGS MANAGEMENT IN NIGERIAN LISTED FINANCIAL FIRMS [PDF]
Oradea Journal of Business and EconomicsThe focus of the study is the examination of the relationship that exists between corporate governance and real earnings management in Nigerian listed financial firms, with attention on three corporate governance variables (board tenure, board expertise
Chinwuba A. Okafor +3 more
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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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Opening the black box: Unpacking board involvement in innovation [PDF]
, 2020 Corporate governance research suggests that boards of directors play key roles in governing company strategy. Although qualitative research has examined board-management relationships to describe board involvement in strategy,
Klarner, Patricia +2 more
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