Results 71 to 80 of about 1,087,857 (203)

The impact of board composition on dividend payout policy: evidence from Turkey

open access: yesTikrit Journal of Administrative and Economic Sciences
Examining the effect of board composition on dividend payment policies was the aim of this study. A sample of non-financial companies listed between 2016 and 2020 on the Borsa Istanbul Stock Exchange (BIST) was used in the study.
Bayar Jumaah Khudhur   +2 more
doaj   +1 more source

Financial disclosure and the Board: A case for non-independent directors [PDF]

open access: yes
In listed companies, the Board of directors has ultimate responsibility for information disclosure. The conventional wisdom is that director independence is an essential factor in improving the quality of that disclosure.
A. Reberioux, P. Giannoccolo, Y. Biondi
core  

ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS [PDF]

open access: yes, 2012
The purpose of this study was to analyze the influence of corporate governance mechanism on financial distress. Corporate governance mechanism in this study include the ownership structure, board size, independent board, board activity, and the audit ...
ACHMAD , Tarmizi   +1 more
core  

Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis

open access: yesCopernican Journal of Finance & Accounting
The objective of this study is to investigate the mediating effect of female gender representation on the nexus between board expertise and incidence of corporate financial misconduct.
Sunday Otuya
doaj  

PENGARUH KOMITE AUDIT, AUDIT EKSTERNAL DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2014) [PDF]

open access: yes, 2016
Audit committee , external auditor , and Board of Commissioner have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
HERMITASARI, Rosana Velly   +1 more
core  

Board expertise diversity and firm performance in sub-Saharan Africa: do firm age and size matter?

open access: yesFuture Business Journal
Our study delved into an analysis of 128 public companies in Ghana, Kenya, and Nigeria to explore the influence of diversified board expertise on firm performance. We also investigated the impact of firm size and age on this relationship.
Felix Kwabena Danso   +3 more
doaj   +1 more source

Do board characteristics influence Islamic banks’ capital structure decisions? Empirical evidence from a developing country

open access: yesCogent Economics & Finance
This study investigates the relationship between board characteristics (Sharia boards and boards of directors) and capital structure decisions of Islamic commercial banks (ICBs). The sample consisted of 14 ICBs in Indonesia operated during 2007–2021. The
Muhamad Umar Mai   +2 more
doaj   +1 more source

Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2018
The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the
Dania Amani Yapono, Siti Khomsatun
doaj   +1 more source

Corporate governance and accounting conservatism : the moderating role of family ownership [PDF]

open access: yes, 2019
This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey.
Amran, Noor Afza   +2 more
core   +3 more sources

The diversity of expertise on corporate boards in Australia

open access: yesAccounting & Finance, 2015
AbstractExpertise diversity is expected to enhance the monitoring and advising functions of boards of directors. Yet, little is known about the expertise that actually exists on corporate boards. In this study, we examine the diversity of professional expertise on corporate boards in Australia and implications for shareholder value.
Gray, Stephen, Nowland, John
openaire   +2 more sources

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