The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance [PDF]
PLoS ONE, 2022 The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size,
Faozi A. Almaqtari +3 more
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Optimal board independence with gray independent directors [PDF]
Business Research Quarterly, 2022 Based on the optimal board independence theory, we analyze how Spanish listed firms determine the presence of genuine and gray independent directors. We classify independents as gray whenever they do not satisfy formal independence requirements.
Bartolomé Pascual-Fuster +1 more
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THE EFFECT OF BOARD SIZE, BOARD INDEPENDENCE, AND THE COMPOSITION OF BOARD INDEPENDENCE ON ACCRUAL AND REAL EARNINGS MANAGEMENT [PDF]
Jurnal 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. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management.
Fitrasari, Rizkia
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Journal 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
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Investigating the Effect of Board Characteristics on the Riskability of Agricultural Cooperatives in Guilan Province [PDF]
تعاون 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
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The effect of moderating role of managerial ownership on the relationship between corporate governance mechanisms and disclosure of human capital information [PDF]
New 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
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Independence on Triangular Triangle Boards
Discrete Mathematics, 2005 Triangular parts of the Euclidean triangle tessellation of the plane are considered as gameboards Tn. Thirteen chess-like pieces are defined as in [1]. The independence number βn is the maximum number of non-attacking copies of a piece on Tn. For nine of the chess-like pieces βn is determined completely.
Dietrich, Heiko, Harborth, Heiko
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Understanding Independence: Board of Directors and CSR [PDF]
Frontiers in Psychology, 2020 On August Business Roundtable (2019), the Business Roundtable redefined the purpose and social responsibility of the corporation. Yet, this statement must be followed by substantial changes in the business models of corporations for it to avoid becoming empty rhetoric.
Reyes Calderón +3 more
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Empirical analysis of board diversity and the financial performance deposit money banks in Nigeria , [PDF]
Accounting, 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
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IIMB Management Review, 2021 This study examines the impact of CEO duality on board independence and extends the knowledge by exploring whether the type of firm, the presence of family blockholding, or concentrated founder ownership moderates this impact. The analysis shows that CEO
Shashank Bansal, M. Thenmozhi
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