Results 241 to 250 of about 2,204,937 (293)

The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE

Journal of Applied Accounting Research, 2020
PurposeThis study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance.
Bakr Al‐Gamrh, Redhwan Al-Dhamari, A. Jalan, Asghar Afshar Jahanshahi   +3 more
semanticscholar   +1 more source

Board gender composition, board independence and sustainable supply chain responsibility

Accounting and Finance, 2020
The consideration of social and environmental factors in companies’ supply chain is a prevalent research topic because stakeholders are now inquisitive about the social and environmental impacts of companies’ suppliers.
S. Benjamin, Mansi Mansi, R. Pandey
semanticscholar   +1 more source

Board Independence and Audit-Firm Type

AUDITING: A Journal of Practice & Theory, 1998
This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes ...
Mark S. Beasley, Kathy R. Petroni
openaire   +1 more source

Board independence and short selling

Finance Research Letters, 2021
Abstract This study investigates the relation between board independence and short selling. The findings suggest that board independence reduces short selling. This is consistent with the evidence in the current literature that board independence reduces information asymmetry and should limit informed trading based on private information.
Anisur Rahman, Bakhtear Talukdar, Rafiqul Bhuyan   +2 more
openaire   +1 more source

Board independence and firm performance: evidence from Kuwait

International Journal of Law and Management, 2020
Purpose This paper aims to reduce the knowledge gap by using a large sample and different regressions while controlling the endogeneity and causality issues.
Mejbel Al-Saidi
semanticscholar   +1 more source

Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data

Corporate Governance: The International Journal of Business in Society, 2019
PurposeThis study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.Design/methodology/approachDrawing on agency theory and stakeholder theory, the authors ...
M. Alipour, M. Ghanbari, Babak Jamshidinavid, Aliasghar Taherabadi   +3 more
semanticscholar   +1 more source

Does board independence enhance firm value of state-owned enterprises? Evidence from India and China

, 2020
This study aims to examine the effectiveness of governance in state-owned enterprises (SOEs) and explores if board independence enhances the firm value of SOEs in India and China.
T. M., Aghila Sasidharan
semanticscholar   +1 more source

Auditor independence and the new independence standards board

Journal of Corporate Accounting & Finance, 1998
AbstractIn search of additional fees, big accounting firms now offer “extended” audit services to corporate clients, including both external and internal audit functions. But there have been no new guidelines to keep auditors independent and truly impartial. However, that may soon change.
Robert W. Rouse, Gary Previts
openaire   +1 more source

Board independence and CSR reporting: pre and post analysis of JCGC 2009

, 2020
This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time.
Amer Al Fadli, John Sands, Greg Jones, C. Beattie, Domenico Pensiero   +4 more
semanticscholar   +1 more source

Does board independence affect environmental disclosures by multinational corporations? Moderating effects of national culture

, 2020
Over the past two decades, corporate social responsibility has become an important topic in business practice research. In this study, we investigate the relationship between board independence and environmental disclosures made by multinational ...
Xinjian Cui, Xuhui Peng, Jiao Jia, Dongxiao Wu   +3 more
semanticscholar   +1 more source