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Motives, governance, and long-term performance of mergers and acquisitions in Asia

Rani, Puspita; Shauki, Elvia R.; Darminto, Darminto; … - In: Cogent business & management 7 (2020) 1, pp. 1-22

's category. This study also examines whether the governance at firm-level and country-level affects the relationship between … higher when companies have better firm-level governance quality, but a similar result cannot be proved for country …-level governance. This study provides a cross-country M&A study in the Asian region that has an essential role in global M&A activity …

Persistent link: https://www.econbiz.de/10012624730

Director selection in agricultural cooperatives : the process and the roles in the Finnish context

Huhtala, Kari; Tuominen, Pasi; Tuominen, Terhi - In: Cogent business & management 7 (2020) 1, pp. 1-26

Director selection is linked with contradictory board roles which call for the need of multiple approaches. In cooperatives, which are member- and user-driven rather than profit-driven, this approach is essential. The aim of this study is to analyze director selection in agricultural...

Persistent link: https://www.econbiz.de/10012625850

The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices

Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15

This study investigates the potential influence of several pertinent factors including R&D intensity, directors' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation...

Persistent link: https://www.econbiz.de/10014471264

Do more masculine-faced CEOs reflect more tax avoidance? : evidence from Indonesia

Harymawan, Iman; Anridho, Nadia; Minanurohman, Adib; … - In: Cogent business & management 10 (2023) 1, pp. 1-18

The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010-2019. The findings suggest that the CEO facial masculinity is positively...

Persistent link: https://www.econbiz.de/10014466453

Internal audit function and investment efficiency : evidence from public companies in Indonesia

Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent business & management 10 (2023) 2, pp. 1-17

This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...

Persistent link: https://www.econbiz.de/10014503264

Working environmental quality and financial distress : evidence from Indonesia

Rizki, Amalia; Nasih, Mohammad; Putri, Fiona Vista - In: Cogent business & management 11 (2024) 1, pp. 1-14

This study investigates the impact of the quality of the working environment on a company's financial distress, focusing on non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2021. The observation utilizes 1,103 samples derived from annual reports and employs...

Persistent link: https://www.econbiz.de/10014530729

Corporate social responsibility disclosure and Islamic bank stability in GCC countries : do governance practices matter?

Khémiri, Wafa; Alsulami, Faizah - In: Cogent business & management 10 (2023) 3, pp. 1-29

non-linear relationship between CSR and IBS and, on the other hand, the moderating effect of governance practices (Sharia … supervisory board, governance structure, institutional quality) on CSR-IBS nexus. To do this, we selected a group of 43 Islamic … GMM method showed that there is a U-shaped relationship between CSR and IBS. Furthermore, they revealed that governance …

Persistent link: https://www.econbiz.de/10014506312