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1
Rahm, Henrik, and Alexander Paulsson. "Corporate Elites on Stage." Fachsprache 46, no. 1-2 (April 19, 2024): 62–75. http://dx.doi.org/10.24989/fs.v46i1-2.2001.
Повний текст джерелаАнотація:
Inspired by Austin’s work on the performativity of speech acts and Goffman’s notion of speaker positionings, this paper explores how annual general meetings are propelled by and interwoven with a corporate genre of professional communication. While observing more than thirty corporate annual general meetings for listed companies at Nasdaq Stockholm in Sweden over three years, we identified that the corporate elites populating the stages at these meetings act as meeting-professionals. Being meeting-professionals, the corporate elites have acquired knowledge of how to conduct a formal meeting by learning the genre, identifying which positions are available during a meeting and, based on these two pieces of knowledge, utter speech acts. Our concluding discussion points to the need for future studies of how corporate elites learn and use the genre of corporate communication to utter speech acts that ultimately form these kinds of formal meetings and perpetuate capitalist relations.
2
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.
Повний текст джерелаАнотація:
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.
3
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.
Повний текст джерелаАнотація:
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.
4
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.
Повний текст джерелаАнотація:
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.
5
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.
Повний текст джерелаАнотація:
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.
6
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.
Повний текст джерелаАнотація:
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.
7
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.
Повний текст джерелаАнотація:
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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Mwape, Victor. "Streamlining Corporate Governance in the Digital Age: Re-evaluating Notice Periods for Meetings in Zambia." International Journal of Research and Innovation in Social Science VIII, no. V (2024): 1952–68. http://dx.doi.org/10.47772/ijriss.2024.805141.
Повний текст джерелаАнотація:
The rapid rise of technological advancements challenges traditional corporate governance practices, particularly minimum notice periods for company meetings. This article investigates the effectiveness of current notice periods (14-21 days) stipulated in the Zambian Companies Act No. 10 of 2017 (Section 63) in facilitating shareholder participation in the digital age. We analyse whether advancements like electronic meeting platforms, secure online document sharing, and e-voting can enable effective participation even with shorter notice periods. The article proposes a nuanced approach, suggesting potential adjustments to notice periods based on meeting type (Annual General Meetings vs. Extraordinary General Meetings) and technology utilization. We acknowledge challenges such as the digital divide and cybersecurity concerns, proposing solutions to ensure inclusive participation and mitigate risks. This research advocates for a future-oriented approach to corporate governance in Zambia, leveraging technology to streamline communication and empower shareholders.
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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.
Повний текст джерелаАнотація:
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.
10
Magar, Dristi Thapa, and Dhan Bahadur Pun. "Effects of Corporate Governance on Bank Risk Taking." Lumbini Journal of Business and Economics 10, no. 1-2 (December 31, 2022): 54–66. http://dx.doi.org/10.3126/ljbe.v10i1-2.54202.
Повний текст джерелаАнотація:
This paper intends to examine the effects of corporate governance on bank risk-taking. The data from 14 commercial banks are collected by applying stratified random sampling technique for the period of 2010 to 2021. Board size, audit committee meeting, institutional ownership, CEO tenure, board meeting, and CEO age are taken as proxies for corporate governance variables, and the non-performing loan ratio is taken as a proxy for bank risk-taking. The result of unbalanced panel regression shows a significant positive effect of board size and CEO age on bank risk-taking, whereas the effect of audit committee meetings, institutional ownership, CEO tenure, and board meetings on bank risk-taking is insignificant. Therefore, it can be concluded that Nepalese commercial banks can improve their performance by keeping the board size as small as possible and hiring younger CEOs so as to avoid undesirable risk-taking.
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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.
Повний текст джерелаАнотація:
<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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Kotte, Sathish, and Irala Lokanandha Reddy. "The influence of corporate governance factors on intellectual capital performance: Panel data evidence from the Indian banking sector." Banks and Bank Systems 18, no. 2 (May 23, 2023): 101–12. http://dx.doi.org/10.21511/bbs.18(2).2023.09.
Повний текст джерелаАнотація:
This study empirically examined the relationship between corporate governance factors, namely CEO duality, independent directors, board meeting frequency, board size, gender diversity, audit committee size and audit committee meetings, and intellectual capital performance. The above premise is studied using data of 26 commercial banks listed on the Indian Stock Exchange (NSE) from 2010 to 2020. The study used purposive sampling as the methodology and multiple regression models with VAIC and ROA as attributes. VAIC measures the efficiency of intellectual capital. ROA is used to determine financial performance. The results of the study reveal that the use of observational data, independent directors, frequency of board meetings and audit committee size has a positive and significant effect on intellectual performance at a 10% significance level. According to the study’s findings, audit committee meetings have a positive impact on intellectual capital performance at a 1% significance level, while board size has a negative impact at a 5% significance level. Among the study results, CEO duality, board meeting frequency and board size have a positive and significant effect on financial performance with 1% significance. Board gender diversity has a negative impact on financial performance. The study’s findings indicate that there is no single best way to design corporate governance that applies to all corporate situations, and that good corporate governance factors have a significant impact on improved intellectual capital performance.
13
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.
Повний текст джерелаАнотація:
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.
17
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.
Повний текст джерелаАнотація:
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
18
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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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.
20
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.
Повний текст джерелаАнотація:
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.
21
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.
Повний текст джерелаАнотація:
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.
22
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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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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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Sugiyanto, Sugiyanto, and Tukiyat Tukiyat. "Financial Contagion and Good Corporate Governance on Bank Companies Performance in Indonesian Stock Exchange." EAJ (Economic and Accounting Journal) 4, no. 3 (February 20, 2022): 164–78. http://dx.doi.org/10.32493/eaj.v4i3.y2021.p164-178.
Повний текст джерелаАнотація:
This study aims to examine the effect of fianancial contagion and good corporate governance on company performance of banks company listed on Indonesia Stock Company. Corporate governance is measured using the number of independent commissioners, frequency of board meetings, and attendance at board meetings. This study has two dependent variables, namely market performance as measured by Price Earning Ratio (PER) and operational performance as measured by return on equity (ROE). The analysis method used is multiple regression models with two dependent variables. The results showed that the contagion effect had a positive influence on the company's PER performance but did not have an effect on the company's ROE performance. Meanwhile, corporate governance through the board of directors' meeting is able to have an influence on ROE performance but not on PER. This shows that when there is a domino effect from another country it will have an influence on share prices in the market.
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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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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Alabdullah, Tariq Tawfeeq Yousif. "IN LIGHT OF THE CURRENT ECONOMIC STATUS: DO BOARD CHARACTERISTICS AND RISK MANAGEMENT COMMITTEES PROMOTE FIRM PERFORMANCE IN SAUDI ARABIA?" JOURNAL OF HUMANITIES SOCIAL SCIENCES AND BUSINESS (JHSSB) 3, no. 1 (August 22, 2023): 14–30. http://dx.doi.org/10.55047/jhssb.v3i1.790.
Повний текст джерелаАнотація:
The current study aimed to investigate the impact of corporate governance mechanisms on the profitability of listed companies within the Saudi Stock Exchange (SSE). The methodology involved data collection from the SSE for the fiscal year 2021, with a research sample comprising 60 corporations. The study's independent variables encompassed the size of the board of directors, frequency of board meetings, and the presence of risk management practices. The dependent variable was corporate performance, as indicated by the return on assets (ROA). To enhance the evaluation of the relationship between the independent variables and the dependent variable, the study also incorporated a control variable - the size of the corporation. The study's findings unveiled that a larger board size had a positive impact on the performance of Saudi corporations. Furthermore, both an increased frequency of board meetings and the implementation of risk management practices exhibited positive effects on corporate performance. This research contributes significantly by exploring the direct influence of board size, board meeting frequency, and risk management practices on the performance of SSE-listed companies. The study's novelty lies in its comprehensive examination of these specific corporate governance mechanisms and their correlation with return on assets.
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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.
Повний текст джерелаАнотація:
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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Ktit, Mohamad, and Bashar Abu Khalaf. "Corporate governance, corporate social responsibility, and dividends in Europe." Corporate Ownership and Control 21, no. 1 (2024): 39–46. http://dx.doi.org/10.22495/cocv21i1art4.
Повний текст джерелаАнотація:
This study analyses whether corporate social responsibility (CSR) initiatives, corporate governance, and payment of dividends procedures intersect in European businesses. This study seeks to share insight into the intricate relationship between CSR and dividend distribution, concentrating on the European market. This paper looks at how corporate governance integrity influences the selection of dividends and how CSR practices affect those decisions. To understand this aspect more clearly, the European firms operating in the industrial and services sectors have been considered. The sample size of 360 firms operating in 10 European countries (Austria, Finland, Italy, Denmark, Germany, France, Luxembourg, Portugal, the Netherlands, and Switzerland) is considered. Variables such as CSR, board size, board meetings, board independence, firm size, and profitability (return on assets, ROA) have been used as independent variables, and the dividend payout ratio (DPR) has been used as the dependent variable. The findings have indicated that the DPR within European firms has been impacted widely due to CSR, firm size, board size and profitability, while no significant influence is there of board independence and meetings. Therefore, based on the findings, it is concluded that CSR has a significant impact on dividend payout, with corporate governance performing some role in the process.
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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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Wirianata, Henny. "The Effect Of Corporate Governance On Cash Holdings." Jurnal Akuntansi 28, no. 2 (May 13, 2024): 263–80. http://dx.doi.org/10.24912/ja.v28i2.2006.
Повний текст джерелаАнотація:
This study was conducted to determine the influence of corporate governance in manufacturing companies in determining cash holdings accompanied by financial performance as a control variable. Corporate governance is measured from board structures proxied by board size, independent board compositions, and board meetings; the audit committee proxied by the number of members and meetings; and ownership structures are proxied with institutional and managerial ownership. The data in the study were taken by purposive random sampling. The data in the study was processed and analysed using panel data regression analysis using Eviews 10 for the 2017-2021 research period. The results showed that, partially, board size and the independent board compositions have a positive and significant influence. Meanwhile, board meetings, audit committee members, audit committee meetings, institutional ownership and managerial ownership did not significantly influence.
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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.
Повний текст джерелаАнотація:
<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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Onmonya, Lucky Otsoge, and Kolawole Ebire. "Audit Committee Characteristics and Corporate Performance: Evidence from Listed Conglomerates in Nigeria." Asian Journal of Economics, Business and Accounting 23, no. 17 (July 17, 2023): 113–21. http://dx.doi.org/10.9734/ajeba/2023/v23i171047.
Повний текст джерелаАнотація:
The corporate governance code mandates all publicly quoted firms in Nigeria to establish an audit committee to ensure transparency in financial reporting and protect shareholders' interests. This study examined the effect of audit characteristics on the corporate performance of listed conglomerates in Nigeria from 2015 to 2021. Audit characteristics was proxy as audit committee size, audit committee meetings and audit committee independence, while corporate performance was proxy as return on asset. The secondary data were sourced from the firms' annual reports and were analysed using correlation matrix and panel fixed regression. The result from the panel regression showed that audit committee size and independence do not significantly affect the performance of listed conglomerates in Nigeria. In contrast, audit committee meetings significantly but negatively affect listed conglomerates in Nigeria. This study concludes that the frequency of audit committee meetings does not increase the performance of firms. This study recommends that the Security and Exchange Commission ensure that conglomerate firms in Nigeria comply with at least four audit committee meetings in a year to improve monitoring mechanisms and corporate performance.
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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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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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Challen, Auliffi Ermian, Imelda Sari, Sheila Ariska, and Syifa Nia Muslimah. "Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting." JRAM (Jurnal Riset Akuntansi Multiparadigma) 10, no. 1 (July 5, 2023): 11–19. http://dx.doi.org/10.30743/akutansi.v10i1.6767.
Повний текст джерелаАнотація:
The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.
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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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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Sutrisno, Sutrisno. "Corporate Governance Mechanisms and Corporate Performance: The Case on the Kompas 100 Index." International Journal of Economics, Business and Management Research 08, no. 06 (2024): 75–86. http://dx.doi.org/10.51505/ijebmr.2024.8606.
Повний текст джерелаАнотація:
Companies that have gone public are required to implement good corporate governance, so that all information about the company can be known by the public. This study aims to examine the effect of corporate governance mechanisms on corporate performance. Corporate performance is measured by return on assets (ROA), while corporate governance mechanisms consist of the size of the board of directors, the size of the board of commissioners and the frequency of board meetings, managerial ownership and institutional ownership. The population in this study focused on companies included in the Kompas 100 index, by taking a sample of 23 companies using purposive sampling. The observation period is five years (2017-2021). Hypothesis testing using multiple regression analysis with a significance level of 0.05. The results of the study show that the size of the board of directors has a positive and significant effect on corporate performance, while the size of the board of commissioners has a significant but negative effect on corporate performance, while the frequency of board meetings has no effect on corporate performance. Other results, managerial ownership has a significant and negative effect on company performance, while institutional ownership has no effect on corporate performance
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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
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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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.
Повний текст джерелаАнотація:
<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.
Повний текст джерела