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56.730  Articles
1 of 5.673 pages  |  10  records  |  more records»
The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial compa... see more

This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to m... see more

Research aims: This study aims to investigate empirical evidence of the board of commissioners’ characteristics (independent commissioners, educational level of the president commissioner, and board of commissioner meetings) on sustainable finance disclos... see more

This study analyzes the effect of board characteristics as a corporate governance mechanism on corporate performance with ownership concentration as a moderating variable. We conduct this study because there are still rarely studies that examine the effec... see more

This paper examines the effect of board characteristics on accounting return in the Indonesian banking industry. The conceptual framework borrows from agency theory claiming that the board is held liable for monitoring responsibilities and that monitoring... see more

The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governan... see more

This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD characteristics were analyzed based on BoD size, female, and overconfidence. ... see more

The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generat... see more

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the p... see more

1 of 5.673 pages  |  10  records  |  more records»