Results 231 to 240 of about 1,550,143 (306)

Gender diversity, board independence, environmental committee and greenhouse gas disclosure

British Accounting Review, 2015
Lin Liao, Le Luo, Qingliang Tang
exaly   +2 more sources

Performance feedback and firms’ relative strategic emphasis: The moderating effects of board independence and media coverage

Journal of business research, 2022
This study investigates how performance feedback––the discrepancy between aspiration and actual performance––relates to firms’ relative strategic emphasis on value-creation (VC) versus value-appropriation (VA).
Lu-Yun Cheng, E. Xie, Junyi Fang, Nan Mei   +3 more
semanticscholar   +1 more source

CEO duality, earnings quality and board independence

Journal of Financial Reporting & Accounting, 2021
Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals.
S. Alves
semanticscholar   +1 more source

Audit fees, board ethnicity and board independence: evidence from South Africa

Managerial Auditing Journal, 2022
Purpose The purpose of this paper is to examine the relationship between ethnic diversity on corporate boards and audit fees in the context of South Africa.
Balachandran Muniandy
semanticscholar   +1 more source

Non-linear relationship of board size and board independence with firm performance – evidence from India

Journal of Indian Business Research, 2021
Purpose This study aims to examine the significance of the non-linear relationship of board size and board independence on the financial performance of listed non-financial firms in India.
Srikanth Potharla, Balachandram Amirishetty   +1 more
semanticscholar   +1 more source

Board diversity and firm risk-taking in the tourism sector: Moderating effects of board independence, CEO duality, and free cash flows

Tourism Economics, 2021
This study examines the effect of board diversity on risk-taking for tourism firms and analyzes the moderating effect of board independence, CEO duality, and free cash flows in this proposed relationship.
Ozgur Ozdemir, Ezgi Erkmen, F. Binesh
semanticscholar   +1 more source

Board independence and earnings management: influence of family business generation

Journal of Asia Business Studies, 2021
Purpose This study aims at investigating the moderating role of family business generation on the association between board independence and earnings management practices of Indian family firms.
Mani Bansal
semanticscholar   +1 more source

Ownership structure and audit quality: the mediating effect of board independence

, 2021
Purpose This study aims to examine the mediating effect of board independence on the relationship between ownership structure and audit quality. Design/methodology/approach The research uses generalized methods of moments regression to test the ...
Moncef Guizani, Gaafar Abdalkrim
semanticscholar   +1 more source

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

Management Research Review, 2021
Purpose This study aims to examine the association between board independence and corporate social responsibility (CSR) reporting and the moderating role of stakeholder power on the association between board independence and CSR reporting.
Afzalur Rashid
semanticscholar   +1 more source

Does board independence moderate the effect of politician directors on CSR disclosure? Evidence from the publicly listed banks in Bangladesh

, 2021
Purpose This study aims to investigate the moderating effect of independent directors on the relationship between politicians on the board and corporate social responsibility disclosure (CSRD). Design/methodology/approach The ordinary least square has
Md. Harun Ur Rashid, S. Z. Hossain
semanticscholar   +1 more source