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27.404  Articles
1 of 2.741 pages  |  10  records  |  more records»
This paper examines the governance role of independent directors in Indonesia using family and non-family firm samples. The literature suggests that independent directors can mitigate conflicts of interest between controlling families and non-controlling ... see more

The objective of this study is to ex?mine the imp?ct of profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce. This study ?lso investig?tes the role of independent bo?rd in moder?ting the rel?tionship between profit?bili... see more

This study aims to examine the effect of independent directors, female directors, thin capitalization on tax avoidance. This research design is quantitative with hypothesis. The object of this research is non-financial sector companies listed on the Indon... see more

This paper presents several theories to achieve a better understanding of corporate governance structures and their operations in a two-tier-board corporate governance structure. The author also analyses transitional economies using the case of Vietnam. T... see more

AbstractThe concept ‘independent contractor’ is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an ‘employee’ or an ‘independen... see more

This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations ... see more

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and nu... see more

1 of 2.741 pages  |  10  records  |  more records»