Journal articles on the topic 'Corporate meetings'
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Syahraini, Syahraini, Saparudin Siregar, and Sugianto Sugianto. "SHARIA BANK CORPORATE GOVERNANCE BASED ON MAQASHID SHARIA." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 1, no. 2 (December 26, 2021): 397–403. http://dx.doi.org/10.54443/ijebas.v1i2.138.
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This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, the number of boards of directors, board of directors meetings, the number of commissioners, board of commissioners meetings on the performance of maqashid sharia. The results of this study indicate that the variable meeting the board of directors has a significant effect on the performance of maqashid sharia. While the variable number of sharia supervisory board, sharia supervisory board meeting, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid sharia performance.
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Ianniello, Giuseppe, and Alessandra Stefanoni. "Corporate Profitability and Shareholder Meeting Participation in Italian Listed Companies." International Journal of Business and Management 17, no. 3 (January 25, 2022): 26. http://dx.doi.org/10.5539/ijbm.v17n3p26.
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This paper intends to investigate the relationship between the attendance of annual general meetings (AGMs) and company performance in terms of profitability. In particular, it is intended to highlight some elements that can be interpreted as constituting attendance at the shareholder meetings, for example, the number of shareholders present at the shareholder meeting, the share of authorized capital attending the shareholder meeting, and the duration of the shareholder meeting. Following this analysis, attention is devoted to the relationship between corporate performance and shareholder meeting participation (one of the possible governance mechanisms available to monitor the activity carried out by company management). We analyse the AGMs convened for the adoption of financial statements. Empirically, the study uses the minutes of the meetings of a sample of Italian listed companies held in 2017 and 2018 on the occasion of the adoption of financial statements for the 2016 and 2017 fiscal periods, respectively. The main results show a positive relationship between the share of authorized capital attending annual shareholder meetings and the level of corporate profitability of Italian listed companies.
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Chu, Pyung Kun. "Corporate Social Responsibility Proposals and Firm Valuation." International Journal of Financial Studies 9, no. 3 (August 26, 2021): 45. http://dx.doi.org/10.3390/ijfs9030045.
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Corporate social responsibility (CSR) is a topic which has recently been attracting an increasing amount of attention with respect to corporate operations, and shareholder proposals on CSR are also one of the main types of proposals at firms’ annual shareholder meetings. However, even though the frequency of CSR proposals at annual meetings is comparable to other types of shareholder proposals, the approval rate of CSR proposals is significantly lower than that of other types of proposals, meaning that most CSR proposals are not recommended by the annual meeting to the board of directors for further approval. Motivated by this stylized fact, this study investigates the value of the submission of CSR shareholder proposals. Using a regression discontinuity design with shareholder proposal data of US public companies between 2006 and 2019, this study examines the importance of shareholders’ interest in CSR for firm valuation. Interestingly, while the CSR proposals themselves are typically not approved, the submission of CSR proposals by shareholders at annual meetings matters for the value impact of other types of shareholder proposals. More specifically, the causal effect of approving a corporate governance proposal on shareholder value is significantly positive only if the corporate governance proposal is voted together with a CSR proposal at the same meeting, i.e., the presence of CSR proposals is important for firm value through its interrelations with corporate governance proposals. This shows that the submission of CSR shareholder proposals has significant value implications, even if the CSR proposals themselves are not approved at annual meetings.
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Boshnak, Helmi A. "Corporate Governance Mechanisms and Firm Performance in Saudi Arabia." International Journal of Financial Research 12, no. 3 (January 11, 2021): 446. http://dx.doi.org/10.5430/ijfr.v12n3p446.
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This paper examines the impact of corporate governance mechanisms including board size, independence, and meeting frequency, audit committee size and meeting frequency, CEO duality and ownership concentration on the operational, financial and market performance of Saudi listed firms using a contingent theoretical-based framework drawing on agency theory, stewardship theory and resource dependence theory. This study examines 210 listed Saudi Stock Exchange firms over the timeframe 2017 to 2019. The paper applies both a manual content and regression analysis approach. The results show that firm performance deteriorates with board size and independence, audit committee and meeting frequency, and the presence of CEO role duality, while performance improves with board meeting frequency and ownership concentration. Thus, Saudi firms should respond by maintaining smaller boards and more frequent meetings, keeping the Chair and CEO roles separate, and maintaining smaller audit committees with more focused meetings. Further, the appointment of independent directors only makes a meaningful contribution to firm performance where they are truly independent. Finally, more concentrated ownership tends to encourage better firm performance due to the regime of monitoring and discipline concomitant with more powerful shareholders. The implications of this paper are threefold. First, the implementation by Saudi Arabia of the latest corporate governance regulations and IFRS adoption almost certainly impact firm performance markedly. Second, corporate governance regulations should recognize the role of more frequent board meetings and more concentrated ownership in enhancing corporate performance. Third, stakeholders should apply pressure on investee firms to maintain smaller boards, engage genuinely independent directors, separate the role of Chairman and CEO, and maintain smaller audit committees with fewer and more effective meetings. The results should help corporate boards when deciding on the best corporate governance mechanisms to enhance firm performance. Further, the study should provide policy makers with a better understanding of the corporate governance structures required to promote better performance by drawing on existing theories and the empirical modelling, in an emerging economy setting such as Saudi Arabia, a new and broader data set, thereby informing better future policy and protecting shareholders’ interests.
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Gansbeke, Esmée Van, Patricia Everaert, Gerrit Sarens, and Ignace De Beelde. "Audit committees in listed companies: an international comparison of composition and meetings." Corporate Ownership and Control 5, no. 3 (2008): 75–85. http://dx.doi.org/10.22495/cocv5i3p9.
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This paper compares the number of audit committee (AC) members, meeting frequency and the presence of internal auditors at AC meetings of listed companies according to their country of domicile. We consider the USA, the UK, the Netherlands, France and Belgium. Hypotheses are developed based on differences in corporate governance codes. Data are gathered from annual reports of 100 listed companies in these countries. Our results indicate fewer AC members in the Netherlands, and a higher frequency of AC meetings in the UK and Belgium, countries where corporate governance codes do not proscribe a minimum number of meetings. The presence of an internal auditor at AC meetings was, on average, highest for firms listed in the USA.
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Abdul Samat, Nor Hayati, Hasani Mohd. Ali, and Ahmad Shamsul Abd Aziz. "ELECTRONIC SHAREHOLDERS’ MEETING AS A NEW NORM AFTER COVID-19: IS MALAYSIA READY?" International Journal of Law, Government and Communication 5, no. 21 (December 31, 2020): 248–56. http://dx.doi.org/10.35631/ijlgc.5210020.
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Electronic shareholders’ meeting is a modern method of conducting a shareholders’ meeting. When it was first introduced, the corporate community was less excited to take advantage of it. This situation changed when the world faced the COVID-19 pandemic. When human movement is being controlled to break the chain of infections, companies see electronic meetings as an alternative to hold shareholder meetings. Whether it can survive as the new norm of the corporate world depends on various factors. This paper analyse three things deem fundamental in assessing the issue. First is the law that can be the basis of its implementation. The second is support from infrastructure. The third is the ability of shareholders to participate in it. At the end of this discussion, it is concluded that Malaysia has all three requirements as forwarded by this paper. As such, Malaysia may be considered ready to accept electronic meetings as a new norm in organising shareholders’ meetings.
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Sharma, Vineeta, Vic Naiker, and Barry Lee. "Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System." Accounting Horizons 23, no. 3 (September 1, 2009): 245–63. http://dx.doi.org/10.2308/acch.2009.23.3.245.
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SYNOPSIS: Because authoritative statements on corporate governance (e.g., the Sarbanes-Oxley Act of 2002) are silent about how frequently audit committees should meet, corporate audit committees have considerable discretion in scheduling meetings. Although prior research shows the frequency of audit committee meetings is an important indicator of the effectiveness of the audit committee, we know very little about the underlying determinants of meeting frequency. In this study, we examine the determinants of the frequency of audit committee meetings in a voluntary governance system, New Zealand. We find that multiple directorships, audit committee independence, and an independent chair of the audit committee are negatively associated with meeting frequency. Other variables negatively associated with meeting frequency include a Big 4 auditor, growth opportunities, and regulated industry. Audit committee meeting frequency is positively associated with the size of the audit committee and the level of institutional and managerial ownership. We also find that financial expertise and board independence are positively associated with meeting frequency when the risk of financial misreporting is higher.
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Soedaryono, Bambang, and Deri Riduifana. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY." Media Riset Akuntansi, Auditing dan Informasi 13, no. 1 (May 3, 2017): 1. http://dx.doi.org/10.25105/mraai.v13i1.1735.
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<p>This research aims to obtain empirical evidence about the direct effect of Good<br />Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm’s size, firm’s age and type of industry as control variable. The population of this research was all companies that listed in Indonesian Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm’s size and type of industry as variable control also have a significant influence on CSR, meanwhile firm’s age have no significant influence on CSR.<br />Keywords : Good Corporate Governance (GCG), board of director size, number of board of director meetings, number of board independent commissioner,<br />number of audit committee meetings, nomination and remuneration<br />committee, corporate social responsibility, firm value.</p>
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Saftiana, Yulia, Mukhtaruddin, Krisna Winda Putri, and Ika Sasti Ferina. "Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange." Investment Management and Financial Innovations 14, no. 4 (December 20, 2017): 105–20. http://dx.doi.org/10.21511/imfi.14(4).2017.10.
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Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.
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Halperin, Edward C. "The Corporate Presence at Oncology Meetings." American Journal of Clinical Oncology 25, no. 5 (October 2002): 535–36. http://dx.doi.org/10.1097/00000421-200210000-00023.
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Halperin, Edward C. "The Corporate Presence at Oncology Meetings." American Journal of Clinical Oncology 25, no. 5 (October 2002): 535–36. http://dx.doi.org/10.1097/01.coc.0000031461.61432.7a.
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Gam, Yong Kyu, Paramita Gupta, Jieun Im, and Hojong Shin. "Evasive shareholder meetings and corporate fraud." Journal of Corporate Finance 66 (February 2021): 101807. http://dx.doi.org/10.1016/j.jcorpfin.2020.101807.
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Wuryani, Eni, and Merlyana Dwinda Yanthi. "Determining Factors of Corporate Governance in Women Corporative of East Java Indonesia." AKRUAL: Jurnal Akuntansi 11, no. 2 (October 1, 2020): 136. http://dx.doi.org/10.26740/jaj.v11n2.p136-148.
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All over the world want organizations to be sustainable, like organizations in Indonesia. Corporate governance (CG) implementation is a must in an organization. The application of corporate governance in Indonesia is applied to organizations in the form of cooperatives. The study aimed to determine factors of corporate governance in women corporative of East Java, Indonesia. Factors that include corporate governance are internal control, the rules for members, annual member meetings. The object of this study was 159 Cooperatives in East Java, Indonesia. The implementation of coporate governance in women's cooperatives has been going well, judging by the cooperative's performance appraisal. The implementation of internal control still needs to be improved. Cooperative members have mostly fulfilled their obligations as members through payment of basic contributions and mandatory contributions. The meeting held by members of most women's cooperatives was carried out on time. Cooperatives are microfinance institutions for cooperative members. Cooperatives are organizations that are established for the welfare of members. Implementation of corporate governance in women's cooperatives will improve cooperative performance.
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Johed, Gustav. "Bartlett and Chandler eleven years on: private investors at the annual general meeting." Corporate Ownership and Control 5, no. 4 (2008): 459–67. http://dx.doi.org/10.22495/cocv5i4c4p5.
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This paper reports from a field-level study of 67 annual general meetings conducted between 2004 and2008. The focus is on private shareholders and the questions they pose to company representatives at the annual general meetings. By comparing these results with earlier research, the study concludes that this group of investors asks questions mostly about the company’s operations followed by questions concerning the income statement and corporate governance. The latter finding is not consistent with earlier studies showing a low interest in financial accounting and corporate governance. One plausible explanation to account for the current finding is that the annual general meeting enables shareholders to be active in their roles as shareholders
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Bambang Soedaryono, Deri Riduifana,. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY." Media Riset Akuntansi, Auditing & Informasi 11, no. 3 (December 1, 2011): 1–32. http://dx.doi.org/10.25105/mraai.v11i3.2785.
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This research aims to obtain empirical evidence about the direct effect of Good Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm's size, firm's age and type of industry as control variable. The population of this research was all companies that listed in Indonesia Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm's size and type of industry as variable control also have a significant influence on CSR, meanwhile firm's age have no significant influence on CSR.
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Suteja, Jaja, Ardi Gunardi, and Rani Janisa Auristi. "Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?" Indonesian Journal of Sustainability Accounting and Management 1, no. 2 (December 26, 2017): 59. http://dx.doi.org/10.28992/ijsam.v1i1.33.
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The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.
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Hojanto, Ongky, and Marlinda Irwanti. "Pola komunikasi dalam membangun budaya organisasi berdampak pada kinerja di TDW Grup." Jurnal Mahardika Adiwidia 1, no. 2 (September 21, 2022): 111–18. http://dx.doi.org/10.36441/mahardikaadiwidi.v1i2.756.
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The impact of Covid-19 Pandemic towards Tung Desem Waringin (TDW) Business Group of companies becomes an academic study on corporate culture yang communication carried out as a qualitative descriptive research. The study is prompted by the VUCA known as Volatility, Uncertainty, Complexity, and Ambiguity on Reshaping the Business Environment. Sunnie Gile who initiated the agile innovation approach by conducting all-hands meetings and speed up interactions on Reshaping the Business Environment has been applied. The recommendation of conducting a weekly meeting was followed through Zoom Webinar meetings which has resulted in positive staff members performance with the out-come that the positive aspects of TDW Group’s corporate culture becomes rooted, and as leaders are implementing well the necessary corporate communication. Further more, it did inspired the staff members in facing the difficult time as well as adjusting and coming-up with innovative ideas.
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Angouri, Jo, and Meredith Marra. "Corporate meetings as genre: a study of the role of the chair in corporate meeting talk." Text & Talk - An Interdisciplinary Journal of Language, Discourse & Communication Studies 30, no. 6 (January 2010): 615–36. http://dx.doi.org/10.1515/text.2010.030.
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Barros, Carlos P., Sabri Boubaker, and Amal Hamrouni. "Corporate Governance And Voluntary Disclosure In France." Journal of Applied Business Research (JABR) 29, no. 2 (February 13, 2013): 561. http://dx.doi.org/10.19030/jabr.v29i2.7657.
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This paper investigates the effect of corporate governance practices on the extent of voluntary disclosure in France. Using a panel of 206 non-financial French listed firms during the period 20062009, we find evidence that voluntary disclosure in annual reports increases with managerial ownership, board and audit committee independence, board meeting frequency, and external audit quality. We also find that frequency of audit committee meetings and diligence of board and auditing are associated with decreased disclosure. Additional findings show that larger, more profitable, and less indebted firms have greater voluntary disclosure.
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Harymawan, Iman, Mohammad Nasih, and John Nowland. "Top management team meetings and firm performance." Accounting Research Journal 33, no. 6 (September 18, 2020): 691–708. http://dx.doi.org/10.1108/arj-03-2020-0062.
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Purpose How do shareholders know if corporate managers are doing their jobs? This paper aims to propose using top management team meetings as a measure of the behavior of company managers. More meetings may indicate effective effort by top management to enhance company performance. Alternatively, more meetings may reflect procrastination and decision paralysis. Design/methodology/approach Using top management team meeting data publicly disclosed by Indonesian companies during 2010–2017, this study tests for these hypothesized relationships between top management team meeting frequency and firm performance. Findings This study found that top management team meetings are positively related to firm performance, indicating that more meetings do represent more effective effort by top management teams. Further analysis shows that only firms that consistently hold more meetings than their peers perform better, particularly during periods of poor performance. Originality/value This study highlights top management team meetings as a valid signal of management effort and suggests there should be louder calls for disclosure of these types of executive performance metrics around the world.
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Al-Daoud, Khaleel Ibrahim, Siti Zabedah Saidin, and Shamharir Abidin. "Board meeting and firm performance: Evidence from the Amman stock exchange." Corporate Board role duties and composition 12, no. 2 (2016): 6–11. http://dx.doi.org/10.22495/cbv12i2art1.
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This study examines the impact of board meeting frequency on the firm performance of the firms listed on the Amman Stock Exchange from industry and service sectors for the 2009-2013 period. The study controls for endogeneity and simultaneously problems using the dynamic panel technique of Generalized Method of Moments (GMM). The findings of the study suggest that a positive association between the frequency of corporate board meetings and firm performance. This suggests that through meetings, board members determine operational issues through discussing and engaging with each other frequency meetings enhancing the decision making process, and consequently the performance of the firms. The findings also show that lagged dependent variable in the estimation model is important in explaining the relationship, which further indicates the appropriateness of the estimation models in our study. This study provides insightful evidence to policy makers on the effectiveness of the of the 2009 Code of Corporate Governance
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Ojuolape Gold, Nusirat, and Hope Osayantin Aifuwa. "BOARD MEETING AND SUSTAINABILITY REPORTING OF BANKS IN NIGERIA." Copernican Journal of Finance & Accounting 11, no. 3 (December 28, 2022): 49–67. http://dx.doi.org/10.12775/cjfa.2022.013.
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A board meeting is an avenue for directors of an organization to carry out their oversight and monitoring functions as well as discuss and meet the request and needs of the stakeholders. Corporate strategies of an organization are taken and implemented when board members meet. Leaning on this fact, this study examined the impact of board meetings on sustainability reporting in listed deposit money banks in Nigeria. A sample of ten (10) listed deposit money banks from 2014 to 2020 was conveniently selected. Descriptive and inferential statistics (panel least squares and logistic regression) was employed to summarize the data and to draw an inference on the population studied. Results from both the panel least squares regression and the binary logit regression revealed that board meetings have no significant impact on sustainability reporting of listed deposit money banks in Nigeria after controlling corporate administration and firm-level attributes. The study concluded that board meetings do not have an impact on sustainability reporting influences sustainability reporting of listed deposit money banks in Nigeria. The study recommends that issues on sustainability should be discussed in the board meeting frequently.
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Das, Chandrika Prasad, Himanshu Agarwall, and Rabindra Kumar Swain. "Is the Concept of Corporate Governance a Strategic Plan for Firms’ Optimum Capital Structure? Evidence from Manufacturing Companies." Journal of Operations and Strategic Planning 3, no. 2 (October 19, 2020): 113–31. http://dx.doi.org/10.1177/2516600x20949774.
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The aim of the article is to examine the relationship as well as measure the impact of corporate governance as a strategic plan on capital structure decision of top Bombay Stock Exchange-listed manufacturing firms in India. Panel regression analysis is employed to estimate the relationship and measure the impact of corporate governance, namely, size, meetings, independent director, women director and audit committee meetings, on the capital structure mix (debt–equity ratio) of the sample corporate, during a 10-year period of 2008–2017. The results of study reveal that the components of corporate governance, namely, size, board meetings, independent director, and audit committee meetings have a positive association with the capital structure variable (debt–equity ratio) of the sample manufacturing companies. However, there is a negative relationship between the control variables (ROCE and NWTA) and the dependent variable of the sample corporate. Overall, as per the study results, a statistically significant impact prevails on the capital structure, of corporate governance variables, taken as a whole. This article adds on to the existing study by highlighting a new prospect of relation and influence of corporate governance on capital structure decisions. The statistical findings of the study provide evidence to the corporate sector in deciding the optimum capital structure, affecting its costs and performance, and to the regulatory authorities in framing and implementing corporate governance mechanisms more effectively and efficiently for improving the economy of the country.
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Yuli Soesetio, Dyah Arini Rudiningtyas, and Aulia Claraning Sukmawati. "Factors Affecting Firm Performance: Does Corporate Governance Implementation Matter?" Adpebi International Journal of Multidisciplinary Sciences 2, no. 1 (January 29, 2023): 1–12. http://dx.doi.org/10.54099/aijms.v2i1.487.
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Purpose – This study aims to investigate the impact of corporate governance implementation on the dynamics of firm performance in the non-financial sector firms listed on the Indonesia Stock Exchange (IDX).
Methodology/approach – This study uses secondary data from the financial statements of non-financial sector firms, between 2010 and 2018. The number of samples that met the established criteria was 88 firms, which were further analyzed using panel regression analysis common effect model.
Findings – This study concludes that the implementation of corporate governance (board meeting and board size) in the non-financial sector, has a positive impact on firm performance. Low frequency of board meetings will worsen firm performance, whereas a high frequency of board meetings can improve company performance. In addition, financial information (i.e., leverage, sales growth, and asset turnover), and firm size has a significant impact on firm performance.
Novelty/value – This study contributes to providing more general and robust conclusion regarding the effect of implementing corporate governance mechanisms on firm performance listed on IDX, especially in non-financial sector.
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Hu, Aidong, and Vincent Richman. "Examination of Board Meeting Frequency and CEO Characteristics: A Comparison of Dividend Paying and No-Dividend Firms." Journal of Finance Issues 5, no. 2 (December 31, 2007): 199–211. http://dx.doi.org/10.58886/jfi.v5i2.2626.
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This abstract was created post-production by the JFI Editorial Board. The monitoring role of corporate boards has been under close scrutiny by dissatisfied investors in recent years. The Institutional Shareholder Service, Inc., the Business Roundtable, and the National Association of Corporate Directors advocate many suggestions regarding how to improve corporate governance. In this research, we investigate the relation between board monitoring activities, measured by board meeting frequency, and various firm and CEO characteristics under differential dividend payout policies. The theoretical and empirical literature on corporate governance and managerial entrenchment makes a number of unambiguous predictions regarding corporate board activities. We examine these implications and differential characteristics between dividend-paying firms and non-dividend firms by considering firm attributes and managerial compensation contracts. While our results support the theoretical predictions, we also find significant difference between dividend-paying firms and non-dividend firms regarding the board meeting frequency. We also find that duality of CEOs can increase the likelihood of holding more board meetings and the weight of intangible assets do not significantly affect the likelihood of board meeting frequency.
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U. B. Azubike, Joseph,, Madugba, Joseph Ugochukwu, and Okpe, Ikechichukwu Innocent. "Impact of Corporate Board Meetings on Financial Performance: Evidence from Selected Listed Companies in Nigeria." International Journal of Economics and Finance 7, no. 12 (November 24, 2015): 268. http://dx.doi.org/10.5539/ijef.v7n12p268.
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<p>The study, impact of Corporate Board Meetings on Financial Performance of selected listed companies in Nigeria tested the impact of Earning per share, Return on capital employed on corporate board meeting of selected listed companies in Nigeria. Simple regression was used to analyze the data gotten from the published financial statement of the companies. The result showed that a unit change in CMB will lead to unit change in EPS. The (R)<sup>2</sup> showed the probability value of the t-statistic proved to be < .05. The study found out that corporate board meeting significantly impacts on Earning per share and this led to the rejection of null hypothesis of hypothesis one. Hypothesis two has a negative result which led to acceptance of the null hypothesis, but it is expected that at the long run, it will improve.</p>
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Bushee, Brian J., Joseph Gerakos, and Lian Fen Lee. "Corporate jets and private meetings with investors." Journal of Accounting and Economics 65, no. 2-3 (April 2018): 358–79. http://dx.doi.org/10.1016/j.jacceco.2018.01.005.
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Ofoeda, Isaac. "Corporate governance and non-bank financial institutions profitability." International Journal of Law and Management 59, no. 6 (November 13, 2017): 854–75. http://dx.doi.org/10.1108/ijlma-05-2016-0052.
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Purpose This study aims to investigate the influence of corporate governance structures of non-bank financial institutions (NBFI) on their profitability. Design/methodology/approach The analysis is performed using data derived from the Bank of Ghana database during a nine-year period, 2006-2014. Correlated panels corrected standard errors model is used to estimate the regression equation. The study uses board size, board independence, gender diversity, CEO duality and tenure and board meetings as proxies for corporate governance. Audit committee size, independence and meetings are used as measures of audit committee activity. The study also uses the return on assets as measures of NBFI profitability. Findings Results of the study show that there exists positive relationship among board size, audit committee size, meetings of the audit committee and profitability. However, board composition, gender diversity, board meetings and audit committee independence show a negative relationship with NBFI performance. From the findings of the study, it is evident that there are mixed results regarding corporate governance mechanisms and profitability of Ghanaian NBFIs. The results imply that the Ghanaian NBFI industry have unique characteristics and may react differently to corporate governance structures. Originality/value The value of this study is in its contribution to the extant literature on corporate governance and profitability of NBFIs.
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Appiah, Kingsley Opoku, and Chizema Amon. "Board audit committee and corporate insolvency." Journal of Applied Accounting Research 18, no. 3 (September 11, 2017): 298–316. http://dx.doi.org/10.1108/jaar-03-2015-0024.
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Purpose The purpose of this paper is to examine whether the presence, expertise, independence, size and meetings of the audit committee (AC) have an effect on corporate insolvency. Design/methodology/approach The authors use 1,835 firm-year observations for 98 insolvent and 269 solvent UK-listed non-financial firms from 1994 to 2011. Findings The authors find that corporate insolvency is negatively related to the meetings and independence of the AC but not to AC’s presence and size. The authors also observe that financial expertise on the AC is not related to corporate insolvency. These associations are robust to different specifications, while after controlling for board composition, board size, the number of board meetings, CEO duality, financial and firm characteristics. Research limitations/implications The study’s approach has two main limitations: neglect of small and medium private unquoted firms and more regulated corporate governance environment. Practical implications The findings lend support to the continual use of the agency theory as an explanation in understanding the role of the analytical lens through which to study the efficacy of the AC in reducing the likelihood of insolvency. Social implications The findings support continued efforts to strengthen boards’ ACs in the wake of high profile insolvencies. The findings will assist regulators and firm management to design appropriate ACs (e.g. independence) and processes (e.g. number of meetings). Originality/value The authors provide empirical evidence on the impact of the AC on firm insolvency in the UK context, an important but neglected area in research.
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Wiguna, Rama Andi, and Muhammad Yusuf. "PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN." ECONBANK: Journal of Economics and Banking 1, no. 2 (November 27, 2019): 158–73. http://dx.doi.org/10.35829/econbank.v1i2.47.
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This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value
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Muhammad, Rifqi, and Hapsari Yuni Oktaviyanti. "Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 23, no. 2 (August 31, 2020): 239–59. http://dx.doi.org/10.35591/wahana.v23i2.188.
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This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, board of directors meetings, number of board of commissioners, board of commissioners meeting on the performance of sharia maqashid. The sample used in this study is Full-fledge sharia banks in Indonesia based on sharia banking statistics published by the Financial Services Authority as of July 2019. The study was conducted based on an analysis of 72 annual reports and GCG reports obtained from 12 Sharia Commercial Banks in 2013 - 2018. The results of this study indicate that the variables of the board of directors' meeting significantly influence the performance of the Maqashid syariah. While the variable number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid syariah performance.
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Jokubauskas, Remigijus, and Mykolas Kirkutis. "Representation of Creditors in Corporate Bankruptcy Proceedings." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 1, no. 16 (2020): 24–29. http://dx.doi.org/10.25143/socr.16.2020.1.024-029.
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The article focuses on representation of creditors in corporate bankruptcy proceedings. It discusses social and economic needs for creditor representation in corporate bankruptcy proceedings and why it shall be effective. Also, the authors analyse how creditors can participate and vote in meetings of creditors. This article focuses on electronic voting and virtual meetings of creditors. The authors assess what regulation of electronic voting and virtual meetings exist in various bankruptcy laws and how it shall be compatible with the main principles of bankruptcy law. Šajā rakstā par kreditoru pārstāvību korporatīvā bankrota procedūrās tiek apspriestas kreditora pārstāvības sociālās un ekonomiskās vajadzības korporatīvās bankrota procedūrās un to efektivitāte, kā arī tiek analizēts, kā kreditori var piedalīties un balsot kreditoru sapulcēs. Šajā rakstā tiek akcentēta elektroniskā balsošana un virtuālās kreditoru sanāksmes. Autori izvērtē, kāds regulējums attiecībā uz elektronisko kreditoru balsošanu un virtuālajām sanāksmēm pastāv dažādos likumos par bankrotu un kā tam jābūt saderīgam ar galvenajiem bankrota likuma principiem.
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Oluwole, Foluso Ololade. "The Impact of Corporate Governance on Banks Profitability in Nigeria." Financial Markets, Institutions and Risks 5, no. 1 (2021): 18–28. http://dx.doi.org/10.21272/fmir.5(1).18-28.2021.
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The major concern of regulatory authority overtime is on the need to enhance sound practices among banks through the improvement of corporate governance; therefore this research examined the effect of corporate governance on commercial banks profitability in Nigeria. The study covered the period of 2009 to 2018 and secondary data were obtained from the audited financial statement of the selected banks which are Guarantee Trust Bank Nigeria PLC, Zenith Bank PLC and First Bank of Nigeria PLC. Fixed effect regression technique was used to examine the effect of Audit Committee Size (ACS), Board Size (BS), Audit Committee Number of Meeting (ACNM) and Board Number of Meeting (BNM) on earnings per share (EPS) of the selected banks. The independent variables results showed a positive and significant relationship on Earnings per share of the banks with coefficient and probability(prob.) value of the variables as follows: audit committee size(0.6241;0.0109), board size(0.4349;0.007) and board number of meeting(0.0356) had positive and significant effect on earnings per share of the banks respectively. However, negative and significant relationship was established between audit committee number of meeting and earnings per share with a coefficient and probability value of -1.0781 and 0.0001 respectively. With the F-Stat. of 2.84 and a prob. of 0.025, all the null hypotheses were rejected and the alternative hypotheses accepted, indicating that all the independent variables significantly affect the dependent variable. The study concluded that corporate governance enhances commercial banks performance in Nigeria. It therefore recommended that attention should be paid to the audit committee size, board size and board number of meetings since an increase in them leads to increase in the earnings per share while the audit committee number of meetings should be reduced as it affects the earnings per share negatively. The regulatory authority should formulate strong policy frameworks that would ensure that commercial banks constantly comply with corporate governance standard set by the authority.
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Murhadi, Werner Ria, Regina Vanessa Tjipta, and Endang Ernawati. "The Effect of Corporate Governance toward Dividend Payout Ratio." Journal of Entrepreneurship & Business 3, no. 2 (September 2, 2022): 94–103. http://dx.doi.org/10.24123/jeb.v3i2.4948.
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Pupose: The existence of market uncertainty can increase agency problems that raise doubts about future cash flows, such as dividend payments. This study aims to analyze the effect of corporate governance such as the proportion of female commissioners, the proportion of female independent commissioners, the board size, board independence, board meeting, and audit committee size towards a dividend payout ratio.
Method:The sample of this research is manufacturing sector companies listed on the Indonesia Stock Exchange (ISE) and the Thailand Stock Exchange (TSE). The company should have published financial reports that have been audited regularly during the study period, and the company has no negative retained earnings. This study uses a quantitative approach with two least square regression analysis models.
Result: The observations on the ISE shows that the proportion of female independent commissioners and audit committee size has a significant positive effect on the dividend payout ratio. This result is because female commissioners can take control of minority shareholders by making larger payments and audit committee members can monitor more effectively and control opportunistic behavior. However, board independence and board meeting significantly adversely affect the dividend payout ratio, this is because more members of board independence and more frequent meetings can use dividends as a substitute role in reducing agency problems so that dividend payment will be below. The observations on the TSE shows that the proportion of female independent commissioners and board meetings significantly positively affects the dividend payout ratio. However, board independence has a significant adverse effect on the dividend payout ratio. This result is because board independence tends to reduce agency costs, so using dividends as a substitute role to reduce dividend payments.
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Adi, Yohana Epifani Kartika, and Metta Kusumaningtyas. "CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (May 5, 2021): 26–55. http://dx.doi.org/10.14710/jaa.17.1.26-55.
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Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.
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Hu, Aidong. "Empirical Test about Differential Board Monitoring and CEO Compensations in High-Tech vs. Traditional Firms." Journal of Finance Issues 6, no. 1 (June 30, 2008): 62–75. http://dx.doi.org/10.58886/jfi.v6i1.2430.
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I examine how firm characteristics and CEO compensation contract affect the independent board monitoring activities between high-tech and traditional firms. Corporate board monitoring activities are measured by annual board meetings, and the propensity to hold board meetings is significantly and positively associated with the size of the firm and is significantly and negatively associated with Return on Equity (ROE) as predicted by corporate governance under managerial entrenchment hypothesis. Using data on 1,735 corporations during 1992-2000, I find evidence that high-tech firms use different compensation plans to motive CEOs and exhibit different attributes from those of traditional firms. CEOs in both high-tech and traditional firms who have long tenure, high level of cash compensation are less likely to hold frequent board meetings. However, the existence of executive stock options and CEO long-term incentive plan may increase the frequency of board meetings. My model performs well in predicting number of board meetings for high-tech and traditional firms using out-of-sample period of year 2001 and 2002. My results extend and refine the growing literature on the relation of executive compensation, board activitiesand corporate governance.
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David, Martha, and Rita Juliana. "Even Number Boards In Indonesian Companies." Riset 2, no. 1 (March 29, 2020): 242–51. http://dx.doi.org/10.35212/riset.v2i1.46.
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The recent globalization has forced firms throughout the world to enhance the performance. The aim of this research is to prove that corporate boards with even number of directors have inadequate corporate governance activities, to prove that corporate boards with even number of directors have inadequate agency problems and to prove that corporate boards with even number of directors decreases firm value, measured by meetings, expenses and market value of equity. The data is collected from the annual financial reports of 197 companies in 2013-2017 period, with a total of 985 company-year observations. The analysis is conducted using panel data regression method after going through diagnostic test. The results of this analysis show that even number of directors does impact corporate governance activities, causes inadequate agency problems and affects firm value. Firms with even number of boards is found having less meeting, greater expenses and lower market value of equity.
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Wardani, Dewi Kusuma, and Sutri Haryani. "DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN." Jurnal Riset Akuntansi dan Keuangan 14, no. 2 (July 16, 2019): 67. http://dx.doi.org/10.21460/jrak.2018.142.325.
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This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit
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Mandalika, Lucky, Hermanto Hermanto, and Lilik Handajani. "Pengaruh Corporate Governance Terhadap Luas Pengungkapan Integrated Reporting dan Implikasinya terhadap Nilai Perusahaan." E-Jurnal Akuntansi 30, no. 3 (March 14, 2020): 556. http://dx.doi.org/10.24843/eja.2020.v30.i03.p01.
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The objective of this study is to analyze the effect of corporate governance on the extent of integrated reporting (IR) disclosure and its implications for corporate value in public companies for the 2017-2018 period. Corporate governance is proxied by the proportion of independent commissioners, audit committee expertise, frequency of audit committee meetings, institutional ownership, and foreign ownership.The results showed a significant positive effect on the frequency of audit committee meetings on IR disclosure area. Meanwhile, there is no influence of the proportion of independent commissioners, audit committee expertise, institutional and foreign ownership on the extent of IR disclosure. Other findings also reveal that there is no influence of IR disclosure on corporate value. For managers, this research implies IR disclosure to improve company performance. For investors, IR are expected to help in making investment decisions.
Keywords: Integrated Reporting; Corporate Governance; Corporate Value.
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Tondombala, Sean Archie Ago, and Hexana Sri Lastanti. "PERAN STRUKTUR CORPORATE GOVERNANCE DALAM TINGKAT KEPATUHAN MANDATORY DISCLOSURE IFRS." Jurnal Akuntansi Trisakti 3, no. 1 (February 5, 2016): 39. http://dx.doi.org/10.25105/jat.v3i1.4914.
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<span class="fontstyle0">The objective of this study is to find out the effect of corporate governance structure which is proxied by managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioner and the amount of audit committee to the level of compliance with IFRS mandatory disclosure. The independent variables in this study are managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioners and the amount of audit committee. The dependent variable in this study is the level of compliance with IFRS mandatory disclosure. Samples that used in this study were coal mining company listed on the Indonesia Stock Exchange (IDX) 2011-2013, there are 18 companies choosed with a sampling technique using purposive sampling method. This study uses multiple regression statistical technique (multiple regression model) to test the effect of independent variables on the dependent. The program used for hypothesis testing is SPSS 22. The results of this research indicates that the independent variables which managerial ownership, institutional ownership and the proportion of independent commisioners affect the level of compliance with IFRS mandatory disclosure. While the<br />other independent variables are the number of board of commissioner meetings, the number of audit committee meetings and the amount of audit committee has no effect on the level of compliance with IFRS mandatory disclosure.</span>
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Yuki, Takenobu. "The role of shareholders meetings in corporate governance." Keiei Shigaku (Japan Business History Review) 46, no. 3 (2011): 3_56–3_77. http://dx.doi.org/10.5029/bhsj.46.3_56.
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James, Mrs S. T. "Virtual Corporate Meetings in Nigeria A Fall Out of the COVID 19 Pandemic." Scholars International Journal of Law, Crime and Justice 5, no. 9 (September 20, 2022): 362–66. http://dx.doi.org/10.36348/sijlcj.2022.v05i09.004.
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Meetings are integral to the operations of statutory corporations and incorporated companies. However, based on the current pandemic, restrictions were placed on public gatherings which meant that corporations in Nigeria (which hitherto mostly had physical meetings), could not conveniently meet at physical venues. While it was a norm for groups to hold their meetings electronically, it is questionable if corporations in Nigeria could properly hold virtual General Meetings. This article seeks to consider the regularity or otherwise of Virtual General Meetings with regards to incorporated entities under the Corporate Affairs commission.
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Garnowski, Konrad. "Digitalisation of the Functioning of Bodies of Corporate and Non-Corporate Entities in the Light of Covid-19 Regulations." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 2 (July 19, 2022): 113–23. http://dx.doi.org/10.32084/tekapr.2021.14.2-10.
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The purpose of the article is to compare the regulations governing remote participation in the meetings of bodies of corporate and non-corporate entities, which were introduced to the Polish legal system during the COVID-19 pandemic. On this basis, the optimal solution is chosen. Comparison of regulations of the Code of Commercial Companies, Cooperative Law, Law of Associations, Law of Foundations and Apartment Ownership Act leads to a conclusion that the solutions contained in the Code of Commercial Companies should be assessed as the best. This act to the greatest extent takes into account the need of ensuring remote participation in the meetings of the bodies and at the same time meets the principle of technological neutrality and provides an appropriate level of security. Due to the need to introduce permanent regulations ensuring remote participation in the meetings of the bodies of corporate and non-corporate entities, the regulations of the Code of Commercial Companies can be used as a starting point for creating similar regulations that are adapted to the specific characteristics of particular entities. Therefore, the article presents possible directions of development of the national law in relation to the discussed issue.
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Sukmawati, Aulia Claraning, Oriza Herlina Amalia, and Yuli Indri Sari. "Good Corporate Governance dan Operasional Perusahaan terhadap Kinerja Perusahaan." Business Innovation and Entrepreneurship Journal 3, no. 3 (August 20, 2021): 217–28. http://dx.doi.org/10.35899/biej.v3i3.314.
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Abstract- This study aims to determine whether the components of good corporate governance, company operations and type of company ownership affect the firm's in companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed as non-financial companies on the Indonesia Stock Exchange for the 2010-2019 period. The research sample was obtained by purposive sampling method, where there were 87 non-financial companies that met the sample criteria. This research was conducted using regression analysis, namely ordinary least squares (OLS), which aims to determine the influence of the independent variable on the dependent variable. The results showed that the frequency of board meetings 1 had a significant negative effect as indicated by the result that the number of "medium" meetings was smaller than the number of "slight" meetings. While the frequency of meeting 2, board size, sales growth, total asset turnover have positive significant effect on firm performance and the attendance of board members, leverage, firm size, firm age and type of company ownership consistently have no effect on firm performance.
Abstrak- Penelitian ini bertujuan untuk mengetahui apakah komponen good corporate goverance, operasional perusahaan dan tipe kepemilikan perusahaan berpengaruh terhadap kinerja perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang terdaftar sebagai perusahaan non keuangan di Bursa Efek Indonesia periode 2010-2019. Metode penentuan sampel menggunakan purposive sampling, dimana terdapat 87 perusahaan yang memenuhi kriteria sampel. Penelitian ini dilakukan dengan menggunakan analisis regresi yaitu ordinary least square (OLS), yang bertujuan untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa frekuensi rapat dewan 1 berpengaruh negatif signifikan yang ditunjukkan dengan hasil bahwa jumlah rapat “sedang” lebih kecil daripada jumlah rapat “sedikit”. Sedangkan frekuensi rapat 2, ukuran dewan, pertumbuhan penjualan, dan total perputaran aktiva berpengaruh positif signifikan terhadap kinerja perusahaan. Serta kehadiran anggota dewan, leverge, ukuran perusahaan, umur perusahaan dan tipe kepemilikan perusahaan tidak berpengaruh terhadap kinerja perusahaan.
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Kwon, Sang-Ro. "A Study on Virtual Shareholders' Meetings under the German COVID-19 Pandemic-related Act." Legal Studies Institute of Chosun University 29, no. 3 (December 31, 2022): 103–33. http://dx.doi.org/10.18189/isicu.2022.29.3.103.
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With the Act on Measures in Corporate, Cooperative, Association, Foundation, and Home Ownership Law to Combat the Effects of the COVID-19 Pandemic, virtual shareholders' meetings were temporarily held in Germany. Overall, shareholders' participation in general meetings increased. However, shareholders' right to speak and ask questions was not guaranteed, raising the issue of infringement of shareholders' rights and the risk of resolution cancellation at general shareholders' meetings. Besides, there has been skepticism about continuing to hold virtual shareholders' meetings after the end of the COVID-19 pandemic. In Korea, due to the COVID-19 pandemic, the idea of virtual shareholders' meetings, instead of on-site meetings that require physical attendance, gained more support. However, as in the German case, if shareholders' right to speak and ask questions is not guaranteed, virtual shareholders' meetings can create a social issue. Successful settling of the virtual general shareholders' meeting system requires technical and institutional support. If Korea reflects on the issues raised in the German experience of holding virtual general shareholders’ meetings to improve the institutional system, it will maximize the advantages of virtual meetings while reducing trial and error. First, virtual shareholders' meetings need promotion as an arena of shareholder discussion that is shareholder friendly. Moreover, companies must establish an adequate online system to run virtual shareholders’ meetings seamlessly. If shareholders are denied chances to ask questions at the virtual meetings, it will restrict their informational rights. More questions from shareholders may naturally interfere with the virtual meetings, and some may intentionally abuse this. Notably, shareholders who accessed the meeting online may ask questions more frequently than at on-site meetings. Nevertheless, it is not desirable to block questions from shareholders. A moderator should manage the number of questions (to fit in the given time) and guarantee shareholders’ right to ask questions.
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Machmuddah, Zaky, Muchamad Syafruddin, Dul Muid, and St Dwiarso Utomo. "Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan." Jurnal Dinamika Akuntansi dan Bisnis 4, no. 1 (March 1, 2017): 57–72. http://dx.doi.org/10.24815/jdab.v4i1.6559.
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The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
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WRIGHT, CLAIRE, SIMON VILLE, and DAVID MERRETT. "Quotidian Routines: The Cooperative Practices of a Business Elite." Enterprise & Society 20, no. 4 (June 10, 2019): 826–60. http://dx.doi.org/10.1017/eso.2018.103.
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Cooperative corporate behavior has often been explained through the social anatomy of business leaders and structural ties among firms. Our alternative approach investigates how quotidian interactions built trust and routines among a group of major firms in the Australian wool trade—a sector that required regular interaction to be effective. Deploying extensive archives of their meetings, we use social network analysis to examine interactions among the key group of firms and individuals. Through content analysis we infer the behavior and atmosphere of meetings. Finally, an evaluation of meeting agendas and outcomes demonstrates cooperation and a shared commitment to improving the operation of the wool trade in the 1920s.
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Barros, Victor, and Joaquim Miranda Sarmento. "Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK." Business Perspectives and Research 8, no. 1 (August 9, 2019): 51–66. http://dx.doi.org/10.1177/2278533719860021.
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Is corporate tax avoidance associated with board meetings and attendance? Despite the large amount of research in management and finance on the impact of boards in several firm decisions, there is very little research that associates boards with tax avoidance. In this article, we look at firms listed on the London Stock Exchange during the period 2002–2015 and analyze whether a higher frequency of board meetings in the UK is associated with lower corporate tax liability. Our findings show that board meetings and attendance rate exert opposite effects, although the frequency of meetings is associated with lowering the tax liability. However, the association does not hold in a linear way. Tax-avoiding firms pay about 3 percent less effective tax rate, which is associated with average levels of meetings frequency, whereas those in the upper tail of the effective tax rate distribution benefit from a combined decrease of about 5–6 percent in the effective tax rate. The results conclusively support the view that a more resilient and focused control of board members mitigates opportunistic behavior and rent-seeking, thus enabling managers to engage in tax avoidance strategies.
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Haryanto, Ridhwan Lazuardi, Hamdy Hady, and Febria Nalurita. "Pengaruh good corporate governance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan perbankan di Indonesia." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 3 (November 1, 2022): 1238–46. http://dx.doi.org/10.32670/fairvalue.v5i3.2422.
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This study aims to determine the factors that affect firm’s performance. The samples used in this study were banking companies that registered on Indonesian Stock Exchange (IDX) during period 2016 – 2021. The independent variables in this study are board meetings, audit committee, managerial ownership, institutional ownership, leverage, and firm size. The dependent variable used in this study was firm’s performance that measured by ROE. 13 banking companies used in this study were selected using purposive sampling technique. The model used in this study is random effect model. The result show that board meetings and firm size have significant effect on firm’s performance, while audit committee, managerial ownership, institutional ownership, and leverage have no effect on firm’s performance. The results of this study are expected to provide input for financial managers and investors to be more considerate of board meeting frequency and company size, because these two factors can affect the firm’s performance.
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Bruno, Sabrina. "Legal rules, shareholders and corporate governance. The European shareholder rights’ directive and its impact on corporate governance of Italian listed companies: The telecom S.P.A. case." Corporate Ownership and Control 12, no. 2 (2015): 394–98. http://dx.doi.org/10.22495/cocv12i2c3p4.
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This paper investigates the role that shareholders may play in corporate governance by analysing the European Shareholder Rights’ Directive n. 36/2007/EC and the consequences of its implementation upon general meetings and ownership structure of Italian listed companies. It summarises the rules introduced by the n. 36/2007/EC Directive in European company law aiming at strengthening shareholders’ voice in general meetings on the assumption that this is a prerequisite for sound corporate governance. It then presents data of Italian general meetings from 2010 through 2014 to highlight a rise in attendance and voting in particular by foreign institutional investors especially on certain items (such as directors’ remuneration, election and dismissal, and approval of financial statements). Finally the study presents the Telecom S.p.a. case to show that the new provisions can overturn the ownership structure of Italian companies when there is a de facto control and, at the same time, may play a significant role in improving corporate governance by balancing the power of dominant shareholders