This study examines the effect of institutional governance on financial performance National Microfinance Banks (NMFBs) inNigeria for period 2016 to 2021. Institutional was proxy by Board characteristics such as board size, independence, gender diversity, and audit committee size while measured returns assets (ROA). The adopts a descriptive research design panel multiple regression used test hy...

ost organizations are governed by a board of directors. In fact, having a board is one of the legal requirements for incorporation. Many nonincorporated entities also have a governing board of some sort, such as a state university’s board of regents. Given the myriad boards in place today, it is reasonable to ask, why do they exist? What do they do? Can they be “improved”? These questions are a...

Using the passage of the Sarbanes-Oxley Act and the associated change in listing standards as a natural experiment, we find that while board independence decreases the cost of debt when credit conditions are strong or leverage low, it increases the cost of debt when credit conditions are poor or leverage high. We also document that independent directors set corporate policies that increase firm...

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...

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 article deals with the relationship existing between the emotional aspect and decision-making processes. more specifically, it examines the links between emotional intelligence, decision biases and effectiveness of the governance mechanisms. the primary purposes of this article are to: consider emotional intelligence like new research ideas that make important contributions to society; off...

The study examined the effect of corporate governance on earnings management listed manufacturing companies in Nigeria. specific objectives were to investigatethe board size, gender diversity, independence, audit committee and ownership structure onEarnings Management Listed Manufacturing Companies Ex-post facto research design was adopted while panel data collected a sample 19 consumer goods N...