Results 11 to 20 of about 1,550,143 (306)

The effect of moderating role of managerial ownership on the relationship between corporate governance mechanisms and disclosure of human capital information [PDF]

open access: yesNew Applied Studies in Management, Economics & Accounting, 2021
The purpose of this study is the effect of the moderating role of managerial ownership on the relationship between corporate governance mechanisms and human capital information disclosure in firms listed on the Tehran Stock Exchange. To achieve this goal,
Mehran Vahdati   +1 more
doaj   +1 more source

Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

open access: yesJournal of Business and Socio-economic Development, 2021
PurposeThe current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context.Design/methodology/approachUsing the content analysis ...
Hamzeh Al Amosh, S. F. Khatib
semanticscholar   +1 more source

Investigating the Effect of Board Characteristics on the Riskability of Agricultural Cooperatives in Guilan Province [PDF]

open access: yesتعاون و کشاورزی, 2020
Cooperative governance mechanisms play an important role in the organization's strategic decisions. Post-crisis studies of any cooperative have shown that the board's inadequacy is one of the most important causes of the crisis, as the board can affect ...
amirsiamak moshiri, جعفر عزیزی
doaj   +1 more source

THE EFFECT OF BOARD SIZE, BOARD INDEPENDENCE, AND THE COMPOSITION OF BOARD INDEPENDENCE ON ACCRUAL AND REAL EARNINGS MANAGEMENT

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2023
This paper examines the effect of quantity and quality of board on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019.
Rizkia Fitrasari
semanticscholar   +1 more source

The Independent Payment Advisory Board [PDF]

open access: yesAmerican Journal of Neuroradiology, 2013
IPAB : Independent Payment Advisory Board ACA : Patient Protection and Affordable Care Act PCORI : Patient Centered Outcomes Research Institute MedPAC : Medicare Payment Advisory Commission The Independent Payment Advisory Board (IPAB) is considered the most potent cost-cutting measure ...
J A, Hirsch   +6 more
openaire   +2 more sources

The Impact of Investment Efficiency on Firm Value and Moderating Role of Institutional Ownership and Board Independence

open access: yes, 2022
: This study investigates the impact of investment efficiency on firm value with a moderating role of institutional ownership and board independence for companies listed on the Tehran Stock Exchange (TSE).
M. Salehi   +3 more
semanticscholar   +1 more source

Empirical analysis of board diversity and the financial performance deposit money banks in Nigeria , [PDF]

open access: yesAccounting, 2019
This study examined the effect of board diversity on the financial performance of deposit money banks in Nigeria. The study also examined the relationship between board independence and financial performance of deposit money banks in Nigeria.
A.D. Adesanmi   +3 more
doaj   +1 more source

The Effect of Board Independence, Gender Diversity and Board Size on Firm Performance in Malaysia

open access: yesJournal of Social Economics Research, 2022
The aim of this research is to investigate the effects of corporate governance characteristics on a company’s financial performance. To this end, board independence, board gender composition and board size were tested to determine whether they have any ...
S. Abdullah   +2 more
semanticscholar   +1 more source

The effect of board independence on firm performance – new evidence from product market conditions

open access: yesEuropean Journal of Finance, 2022
We study the effect of corporate board independence on firm performance under different product market conditions. Using customer–supplier links to identify exogenous downstream demand shocks, we find that firm performance is positively associated with ...
Xiaoyu Hu, Dan Lin, O. Tosun
semanticscholar   +1 more source

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance

open access: yesData 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

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