EFFECT OF CORPORATE GOVERNANCE (WOMAN’S EXECUTIVE BOARD), COMPANY SIZE AND LEVERAGE ON PROFIT MANAGEMENT

Meta-analysis (systematic review) of profit management antecedents and explaining the effect of company size adjuster

The purpose of the present study is to meta-analyze (systematic review) of profit management antecedents and explain the moderating effect of company size. The statistical population of the article is 100 articles and dissertations published during the years 1387 to 1398. Based on the research method, 48 studies were reviewed as the final sample. The present study was done by meta-analysis usin...

The Corporate Governance of Profit Shifting

Relationship between Corporate Governance and Risk Management

Corporate governance of banks is one of the most important structures required by banks to maintain the health and stability of banks, which can play an important role in managing banks' risk. This paper examines the effect of corporate governance on liquidity risk management, credit risk management, and total bank risk management. We used board structure effectiveness, transparency, and respon...

Corporate Governance, Bank Mergers and Executive Compensation

Using a sample of US bank mergers from 1995 to 2012, we observe that the pre-post merger changes in CEO bonus are significantly negatively related to the strength of corporate governance within the bidding bank. This suggests that bonus compensation is not consistent with the “optimal contracting hypothesis”. Salary changes, on the other hand, are not affected by corporate governance but are po...

Corporate Governance and Executive Compensation for Corporate Social Responsibility

We link the corporate governance literature in financial economics to the agency cost perspective of Corporate Social Responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shar...