We examine the effects of corporate board characteristics on the use of performance pricing in debt contracts. Performance pricing is a recent innovation that plays a role in addressing some debt contracting problems by linking the ex-ante pricing of debt with ex-post firm performance. Results...

Objective - This research aims to determine the presence of partial effects on gender-diversity and financial performance variables on the cash holding of family firms on the Indonesian Stock Exchange included in the Kompas100 index.Methodology/Technique - The approach used in this research was...

This study proposes a framework for classifying BSC into three different usage types and this is used to examine BSC usage among the Stock Exchange of Thailand (SET) listed companies, perceived benefits gained, and effects on financial performance. So far, there is little published evidence on...

By extracting detailed birth information for managers of Chinese listed firms from 2011 to 2021, we developed a novel measure of overconfidence and applied it to the corporate information disclosure. Our findings demonstrated a close association between managerial overconfidence and both...

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

In an environment with poor quality of Corporate Governance Mechanisms, the quality of directors’ attributes might exert an important role to improve firm’s value and performance. I developed an index to explore the quality of Board of Directors based on Brazilian and international corporate...