Results 11 to 20 of about 2,204,937 (293)

The influence of board size and board independence on triple bottom line reporting

open access: yesArab Gulf Journal of Scientific Research, 2023
PurposeThe purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.Design ...
A. Tajuddin   +3 more
semanticscholar   +1 more source

Nexus between Financial Leverage and Board Independence of Public-Listed Firms: Is There Any Stylised Fact?

open access: yesJournal of Indonesian Economy and Business, 2023
Introduction/Main Objectives: This paper examines the relationship between financial leverage and board independence for firms listed on the Malaysian stock exchange.
Wai-Cheng Kok   +2 more
doaj   +1 more source

Effect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies

open access: yesThe ES Accounting And Finance, 2023
This study aims to examine the effect of auditor specialization, auditor characteristics, and board independence on audit quality through intellectual capital in service companies in West Java.
S. Rijal, A. Bakri, Arjang
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

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

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

Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?

open access: yesFrontiers in Psychology, 2022
This study addresses a gap in the literature on corporate governance and corporate social responsibility (CSR) by investigating whether and how board independence and institutional ownership moderate the relationship between digital transformation and ...
S. Meng, Huiwen Su, Jiajie Yu
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 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

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

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