a Assist. Prof., Department of Business Administration, City University, Bangladesh, [email protected] Abstract: This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and f...

This paper studies the implications of directors’s expertise for optimal board structure. The expertise of directors is particularly important when the company’s management does not cooperate with the board, and directors must rely on their own judgment when making decisions. The results of this paper demonstrate that even when the board acts in its shareholders’best interests, its expertise ca...

This study aims to determine the effect of components good corporate governance, namely size a board directors, independent commissioners, and audit committee size, on company performance as proxied by ROA with moderating variable. A total 65 samples were used. The data processing method used in this research is panel regression analysis Moderated Regression Analysis (MRA) using Eviews 10 softw...

We examine the relationship between female board representation and cost of lending, using a dataset 13,714 loans from 386 banks matched with 2432 non-financial firms 1999 to 2013. find that directors command lower loan spreads. In addition, independent have stronger impact on lowering spreads compared directors' other attributes. However, as build relationships their lenders this effect become...

Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity inve...