board independence
Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia
... between board independence and voluntary segment disclosure for companies listed in Hong ...between board independence and voluntary disclosure for 104 Singapore ...between board ...
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Sharia Supervision Board, Board Independence, Risk Committee and Risk-taking of Islamic Banks in Malaysia
... theory, board of directors has an oversight role to control the self-interested tendency of the executive ...However, board members must also have the necessary resources such as relevant experience, ...
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Earnings Management, Board Independence And Audit Fees Considering The Firm's Profitability Level
... and board independence relate to audit fees and does firm profitability affect audit fees in different firms? This relation is important for increasing the auditors' insight about some corporate ...
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IMPACT OF BOARD INDEPENDENCE AND CHIEF EXECUTIVE STATUS ON FIRM PERFORMANCE
... and board chair, in the paper, to enhance the performance of corporate entities as they found that combining the positions of CEO and board chair has a negative impact on corporate ...the board chair ...
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The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies
... independent board members have higher quality earnings by reducing earnings ...the board reduces the level of earnings ...greater board independence) report earnings of higher quality ...
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Board independence and the efficiency of internal capital markets. (c2015)
... in board independence post- SOX, which is consistent with similar findings in the literature ...optimal board structure. We document a negative effect of board independence on ...
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Board independence, audit quality and earnings management: evidence from Egypt
... of board independence and audit quality in constraining opportunistic earnings management in Egypt characterised by high ownership concentration and weak shareholder ...firm’s board of directors or ...
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The moderating impact of corporate governance reform on the relationship between board independence and earnings management
... Besides board independence, other board characteristics should be taken into account to strengthen corporate governance and reduce earnings ...the board – a situation regarded as “CEO grading ...
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Board Independence and Firm Financial Performance: Evidence from Nigeria
... he board of directors has long been recognized as an important corporate governance mechanism for aligning the interests of managers and all stakeholders to a fi ...of board of directors in this process has ...
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Firms’ board independence and corporate social performance: a meta-analysis
... (i.e., board independence and CSP) ...the independence of a firm’s board has been defined as the extent to which the board of directors operates independently from executive directors ...
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Debt financing and firm performance: The moderating role of board independence
... of board independence in monitoring the effectiveness of debt financing in Vietnamese firms would provide useful implications for corporate governance practices in emerging ...
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8-14-2015 12:00 AM The Impact of Sarbanes-Oxley Changes and Board Independence Power on Selected Governance Practices at the Board Level
... the independence and quality of ...the board chair makes the committee assignment decisions, particularly if the chair is also the company CEO, or when the ‘independent’ members are in effect loyal to the ...
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Board Independence, CEO Duality and Accrual Management: Malaysian Evidence
... of board effectiveness: (1) the proportion of independent non-executive directors; and (2) CEO ...Main Board and Second Board for the year 2004, this study finds a positive significant result of ...
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The Effect of Board Independence and Board Meeting on Firm Performance: Evidence from Jordan
... Board independence relies on the firm which is considered as a primary incentive for board ...the board of directors is an added value to a firm as it increase the responsibility, provide ...
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Impact of board independence during the crisis period
... The board of directors is a key mechanism of corporate governance, so the board failed to do it job properly due to its lack of independence? The agency theory states that this could be the ...of ...
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Does board independence affect audit fees? Evidence from recent regulatory reforms.
... Since board composition is endogenous, board independence and firm attributes could have spurious ...both board structures and firm ...in board composition and firm performance. In the ...
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How reported board independence overstates actual board independence in family firms: A methodological concern
... reported board independence compared to adjusted board independence and all the differences are significant at the 1% ...adjusted board independence 71 ...measuring board ...
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Board independence and CEO turnover
... of board independence δ from sharehold- ers’ ...the board is unable to commit not to engage in renegotiations, the board will adopt the CEO replacement rule that is ex post efficient (from the ...
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Board independence, internal information environment and voluntary disclosure of auditors’ reports on internal controls
... of board independence on voluntary disclosure behavior varies among firms with different features and we should find more pronounced interaction effects when the ben- efits of auditing internal control systems ...
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Does the impact of board independence on large bank risks change after the global financial crisis?
... Finally, we estimate an instrumental variable (IV) fixed effect model (with contemporaneous explanatory variables). While, as suggested by Adams and Mehran (2012), it is problematic to identify an appropriate instrument ...
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