This study aims to examine the influence of board directors and audit committee characteristic on fees. The independent variables were size directors, independence women committee, financial expertise diligence committee. research population includes sector companies listed Indonesia Stock Exchange in 2017-2021. sample consists 208 observations which determined through purposive sampling. Data ...

This study is aimed at investigating the relationship between corporate governance attributes and director’s remuneration in Nigerian quoted firms. Specifically attempted to proffer answers questions as it relates impact of board size, firm independence, chief executive officer duality on directors' remuneration. Secondary data were extracted from financial statements accounts sampled firms for...

Drivers of environmentally conscious firm behaviour have gained increasing attention over past decades. The Board Directors holds a central role in corporate decision-making, and previous empirical evidence suggests that its characteristics could influence environmental performance. This paper contributes to the literature with first certain board on whether ultimately supports one or more SDGs...

Research Question/Issue This paper examines the effect of additional independent directors' attributes, beyond formal independence, on earnings management practices. Findings/Insights I find that being non-busy, having accounting expertise, and appointed by non-controlling shareholders are relevant attributes—beyond independence—in their monitoring task, among attributes have tested. Additional...

Building on agency and resource dependence theories, we study the relationship between value of initial public offerings extent board independence, which find to be an inverted U-shape: beyond a certain threshold, independence becomes excessive. Consistent with theory, U-shaped is more pronounced when ownership control rights are separated. in companies higher industry diversification less role...

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

This study explores the under-researched relationship between corporate governance and firm performance in tourism companies. We employ instrumental variable modelling using 2SLS for publicly listed firms in five countries in the Middle East. Board independence is found to be positively related to firm performance and stock performance, suggesting that having independent directors among board m...

Abstract This study examines the influence of boards’ characteristics with respect to independence, diversity, and diligence on environment, social, governance (ESG) disclosure among Bursa Malaysia companies. The board are proxied by percentage independent directors, women board, number meetings, respectively. We collected data from all 785 companies listed Kuala Lumpur Stock Exchange. Our fina...

The Board of Directors (BoD) is a company's highest executive body and the entity responsible for strategic decision-making representation. board directors company can have an impact on formulation business investment strategies, policies, performance. In addition to examining CEO power's moderating association between independence financial performance listed non-financial companies in Sub-Sah...