This study aims to explain the effect of Board Directors Narcissism on Financial Reporting Quality; Bonus Scheme Quality Reporting; and The Effect CEO Duality Quality. research method is quantitative causal type which asymmetric. locations are all state-owned companies listed Indonesia Stock Exchange for 2017-2020 period. technique collecting data through surveys secondary IDX official website ...

Manuscript Type: Conceptual Research Question/Issue: Director turnover post-acquisition is a complex and multi-faceted phenomenon that needs to be examined beyond the agency lens. In this article, we examine the likelihood of non-executive director turnover in target firms following an acquisition. Research Findings/Insight: Acquisitions present an interesting case where conflict of interests m...

When financial markets are not well developed and when shareholders are not well protected, the role of the board of directors becomes more important as the only available control mechanism for management opportunism. Venezuela is an ideal case study to test this proposition because both of these issues are particularly severe. The specific question that we want to answer is: Does corporate the...

companies' continuity, because all companies have some relations with the society;Therefore, the society provides long-term survival of the company.In this way, companies in addition to economic responsibility, must take responsibilityof social issues. Therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social respon...

An extensive finance literature has suggested that independent (outside) directors monitor firm management and thereby increase firm value. Monitoring by a firm’s independent directors is, however, costly and the level of board monitoring should be endogenously determined as a function of firm characteristics. We show that a negative relationship between board monitoring and uncertainty is a di...

This study aims to analyze the quality of Sustainability Reporting disclosures and test factors that influence them. The is identified using content analysis techniques based on GRI Standards. Standards latest guideline launched by Global Initiative which became effective in 2018 Indonesia. Factors influencing were tested quantitative methods multiple regression analysis. used 36 samples obtain...

The organs and functions of a limited liability company are controlled by Company Law No. 40 2007 Governing Limited Liability Companies (UU PT). tasks executing supervising have been distinguished. board directors is in charge the company's day-to-day operations, while commissioners oversees directors. In reality, however, participates director activities or performs tasks. This study aims to a...