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This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...
Persistent link: https://www.econbiz.de/10012665927
Abstract: Purpose: This study examined the effect of corporate governance leadership models and attributes on firms’ earnings quality using evidence from Nigerian quoted firms. Design/Methodology/Approach: This study used an ex-post facto design with a twostage multiple random and fixed effect...
Persistent link: https://www.econbiz.de/10012621750
The purpose of this study was to analyze the impact of corporate governance on the distribution of zakat funds by Islamic banks in Indonesia. The study focused on two elements of governance: the characteristics of the board of directors (BOD) and the sharia supervisory board (SSB). Data were...
Persistent link: https://www.econbiz.de/10014503296
This study examined the relationship between corporate governance and the financial performance of insurance firms in Kenya over the period 2013-2018. The data were collected from 51 Insurance firms licensed to operate in Kenya as of 31 December 2018. Regression analysis was used and the results...
Persistent link: https://www.econbiz.de/10012642581
The purpose of this study is to examine the impact of need for achievement (NFA) and board creativity on financial performance. Furthermore, it attempts to investigate the mediating role of board diversity between need for achievement and financial performance. The assessment and estimation of...
Persistent link: https://www.econbiz.de/10014529388
This study examines the effectiveness of going-concern prediction models by comparing models that incorporate corporate governance variables with models based solely on financial ratios. The aim was to compare the predictive power of going-concern models that combine corporate governance...
Persistent link: https://www.econbiz.de/10014503317
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