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independence</title> <meta name="description" content="Search results for: board independence"> <meta name="keywords" content="board independence"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="board independence"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1230</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: board independence</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1230</span> What Determine Corporate Board Diligence: Evidence from Sultanate of Oman</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Badar%20Khalid%20Hakim%20Alshabibi">Badar Khalid Hakim Alshabibi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to examine the determinants of corporate board diligence in the listed firm in Sultanate of Oman, using four corporate board characteristics, the board size, board independence, board gender diversity, and nationality diversity. Design/methodology/approach: Using a sample comprised of all companies listed in the Muscat Securities Exchange over a ten-year period (2009–2019), the study applies Pooled OLS regression to examine the determinants of corporate board diligence. Findings: Drawing from the agency theory and institutional theory, the results reveal that the number of independent board members had statistical significance, suggesting that board independence can improve corporate board diligence, though board size and nationality diversity were found to have a negative association with corporate board diligence. There is no evidence, however, that board gender diversity improves corporate board diligence. Practical implications: The study provides insights for both the investors and regulatory authorities in developing economies. For the investors to be aware about the corporate board characteristics which enhance board monitoring, and for the regulatory authorities to consider revising the corporate governance codes which enhance the quality of governance practices. Originality/value: The study provides new evidence documenting the determinants of corporate board diligence in a developing country such as the Sultanate of Oman, which has a high potential for growth and attracting foreign investment, as stated in Oman vision 2040. In addition, this paper is the first to examine the association between corporate board diligence and corporate board diversity aspects. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20diligence" title="board diligence">board diligence</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20monitoring" title="board monitoring">board monitoring</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20composition" title="board composition">board composition</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20diversity" title="board diversity">board diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=oman" title="oman">oman</a> </p> <a href="https://publications.waset.org/abstracts/140877/what-determine-corporate-board-diligence-evidence-from-sultanate-of-oman" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140877.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">218</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1229</span> Independent Directors and Board Decisions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shital%20Jhunjhunwala">Shital Jhunjhunwala</a>, <a href="https://publications.waset.org/abstracts/search?q=Shweta%20Saraf"> Shweta Saraf</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Research Question: The study, based on a survey, empirically tests the impact of the board’s engagement in the decision-making process on firm outcomes. It also examines the moderating effect of board leadership and board independence on the relationship. Research Findings: Boards’ engagement in the decision-making process is found to be vital for firm performance, wherein effective monitoring by the board outperforms their strategic guidance role in achieving desired outcomes. The separation of CEO and Chairman positively moderates the board’s engagement in protecting stakeholders’ interests, but lack of independence and passive behaviour of independent directors raises concern on the efficacy of independent directors. Theoretical Implications: The study provides the framework for process-oriented corporate governance research, where investigation of boards’ behaviour inside the boardroom develops a deeper understanding of board processes. Practitioner Implications: The study highlights the necessity of developing boards’ focus in a company on monitoring managerial actions. It suggests the need to separate the position of CEO and Chairman for addressing the interest of all stakeholders. It recommends policymakers review the existing mandate on board independence and create alternate monitoring mechanisms for addressing agency conflict. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board" title="board">board</a>, <a href="https://publications.waset.org/abstracts/search?q=decision-making%20process" title=" decision-making process"> decision-making process</a>, <a href="https://publications.waset.org/abstracts/search?q=engagement" title=" engagement"> engagement</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation" title=" innovation"> innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=qualitative" title=" qualitative"> qualitative</a>, <a href="https://publications.waset.org/abstracts/search?q=India" title=" India"> India</a> </p> <a href="https://publications.waset.org/abstracts/148508/independent-directors-and-board-decisions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148508.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">109</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1228</span> Impact of Board Characteristics on Financial Performance: A Study of Manufacturing Sector of Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saad%20Bin%20Nasir">Saad Bin Nasir</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, ceo/chairman duality, will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will be used to estimate the impact of CG on firm performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20size" title=" board size"> board size</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a> </p> <a href="https://publications.waset.org/abstracts/41048/impact-of-board-characteristics-on-financial-performance-a-study-of-manufacturing-sector-of-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41048.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">525</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1227</span> Does Supervisory Board Composition Influence Sustainability Reporting Quality?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Patrick%20Velte">Patrick Velte</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Sustainability reporting has become a central element of modern corporate governance practice. This paper is the first to recognize supervisory board independence, sustainable expertise and gender diversity in two European two tier countries and their impact on sustainability reporting quality. For a sample of 188 German and Austrian companies which are listed at the Prime Standard of the Frankfurt and Vienna Stock Exchange for the business years 2012-2013, descriptive findings show that CSR reporting quality is still low in both countries. Furthermore, multiple regressions state that independent and female members in the supervisory board do have a positive impact on CSR reporting quality in Germany and Austria. However, the existence of sustainable experts in the supervisory board both in Germany and Austria shows a positive but insignificant impact. Our findings suggest that the current European corporate governance regulations can be a useful instrument to increase the quality of modern CSR reporting for the stakeholders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title="sustainability reporting">sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a> </p> <a href="https://publications.waset.org/abstracts/23745/does-supervisory-board-composition-influence-sustainability-reporting-quality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23745.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">397</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1226</span> The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=jihen%20ayadi%20sellami">jihen ayadi sellami</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title="tax aggressiveness">tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20size" title=" board size"> board size</a>, <a href="https://publications.waset.org/abstracts/search?q=CEO%20duality" title=" CEO duality"> CEO duality</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committees" title=" audit committees"> audit committees</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=director%20independence" title=" director independence"> director independence</a>, <a href="https://publications.waset.org/abstracts/search?q=diligence" title=" diligence"> diligence</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=united%20states" title=" united states"> united states</a> </p> <a href="https://publications.waset.org/abstracts/173999/the-impact-of-the-board-of-directors-characteristics-on-tax-aggressiveness-in-usa-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/173999.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">61</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1225</span> Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lajmi%20Azhaar">Lajmi Azhaar</a>, <a href="https://publications.waset.org/abstracts/search?q=Yab%20Mdallelah"> Yab Mdallelah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance%20mechanisms" title="governance mechanisms">governance mechanisms</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20report%20lag" title=" audit report lag"> audit report lag</a> </p> <a href="https://publications.waset.org/abstracts/134412/corporate-governance-and-audit-report-lag-the-case-of-tunisian-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134412.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">174</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1224</span> Antecedence of Accounting Value: the Role of Board Capital and Control</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suresh%20Ramachandra">Suresh Ramachandra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20values" title="accounting values">accounting values</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title=" board characteristics"> board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20capital" title=" board capital"> board capital</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20control" title=" board control"> board control</a> </p> <a href="https://publications.waset.org/abstracts/2427/antecedence-of-accounting-value-the-role-of-board-capital-and-control" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2427.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">362</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1223</span> Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joel%20S.%20Akintayo">Joel S. Akintayo</a>, <a href="https://publications.waset.org/abstracts/search?q=Ramat%20T.%20Salman"> Ramat T. Salman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20tenure" title=" audit tenure"> audit tenure</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20fee" title=" audit fee"> audit fee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a> </p> <a href="https://publications.waset.org/abstracts/89713/effects-of-audit-quality-and-corporate-governance-on-earnings-management-of-quoted-deposit-money-banks-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89713.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">198</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1222</span> The Link between Corporate Governance and EU Competition Law Enforcement: A Conditional Logistic Regression Analysis of the Role of Diversity, Independence and Corporate Social Responsibility</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jeroen%20De%20Ceuster">Jeroen De Ceuster</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study is the first empirical analysis of the link between corporate governance and European Union competition law. Although competition law enforcement is often studied through the lens of competition law, we offer an alternative perspective by looking at a number of corporate governance factor at the level of the board of directors. We find that undertakings where the Chief Executive Officer is also chairman of the board are twice as likely to violate European Union competition law. No significant relationship was found between European Union competition law infringements and gender diversity of the board, the size of the board, the percentage of directors appointed after the Chief Executive Officer, the percentage of independent directors, or the presence of corporate social responsibility (CSR) committee. This contribution is based on a 1-1 matched peer study. Our sample includes all ultimate parent companies with a board that have been sanctioned by the European Commission for either anticompetitive agreements or abuse of dominance for the period from 2004 to 2018. These companies were matched to a company with headquarters in the same country, belongs to the same industry group, is active in the European Economic Area, and is the nearest neighbor to the infringing company in terms of revenue. Our final sample includes 121 pairs. As is common with matched peer studies, we use CLR to analyze the differences within these pairs. The only statistically significant independent variable after controlling for size and performance is CEO/Chair duality. The results indicate that companies whose Chief Executive Officer also functions as chairman of the board are twice as likely to infringe European Union competition law. This is in line with the monitoring theory of the board of directors, which states that its primary function is to monitor top management. Since competition law infringements are mostly organized by management and hidden from board directors, the results suggest that a Chief Executive Officer who is also chairman is more likely to be either complicit in the infringement or less critical towards his day-to-day colleagues and thus impedes proper detection by the board of competition law infringements. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=competition%20law" title=" competition law"> competition law</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a>, <a href="https://publications.waset.org/abstracts/search?q=ender%20diversity" title=" ender diversity"> ender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responisbility" title=" corporate social responisbility"> corporate social responisbility</a> </p> <a href="https://publications.waset.org/abstracts/152363/the-link-between-corporate-governance-and-eu-competition-law-enforcement-a-conditional-logistic-regression-analysis-of-the-role-of-diversity-independence-and-corporate-social-responsibility" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/152363.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1221</span> Corporate Governance and Firms` Performance: Evidence from Quoted Firms on the Nigerian Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ogunwole%20Cecilia%20Oluwakemi">Ogunwole Cecilia Oluwakemi</a>, <a href="https://publications.waset.org/abstracts/search?q=Wahid%20Damilola%20Olanipekun"> Wahid Damilola Olanipekun</a>, <a href="https://publications.waset.org/abstracts/search?q=Omoyele%20Olufemi%20Samuel"> Omoyele Olufemi Samuel</a>, <a href="https://publications.waset.org/abstracts/search?q=Timothy%20Ayomitunde%20Aderemi"> Timothy Ayomitunde Aderemi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The issues relating to corporate governance in both locally and internationally managed firms cannot be overemphasized because the lack of efficient corporate governance could orchestrate serious problems in any organization. Against this backdrop, this study examines the nexus between corporate governance and performance of firms from 2012 to 2020, using the case study of the Nigerian stock exchange. Consequently, data was collected from forty (40) listed firms on the Nigerian Stock Exchange. The study employed a fixed effect technique of estimation to address the objective of the study. It was discovered from the study that the influence of corporate governance components such as gender diversity, board independence and managerial ownership led to a significant positive impact on the performance of the firms under the investigation. In view of the above finding, this study makes the following recommendations for the policymakers in Nigeria that anytime the goal of the policymakers is the improvement of performance of the listed firms in the Nigerian stock exchange, board independence and a balance in the inclusion of male and female among the board of directors should be encouraged in these firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate" title="corporate">corporate</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=firms" title=" firms"> firms</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=stock" title=" stock"> stock</a>, <a href="https://publications.waset.org/abstracts/search?q=exchange" title=" exchange"> exchange</a> </p> <a href="https://publications.waset.org/abstracts/145199/corporate-governance-and-firms-performance-evidence-from-quoted-firms-on-the-nigerian-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/145199.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">176</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1220</span> The Impact of Corporate Governance Mechanisms on Dividend Policy</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tahar%20Tayachi">Tahar Tayachi</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahlam%20Alrehaili"> Ahlam Alrehaili</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: The purpose of this paper is to investigate the relationship between the corporate board characteristics and the dividend policy among firms on the Saudi Stock Exchange. Design/Methodology/Approach: This paper uses a sample of 103 nonfinancial firms over a time period of 4 years from 2015 to 2018. To investigate how corporate governance mechanisms such as board independence, the board size, frequency of meetings, and free cash flow impact dividends, the study uses Logit and Tobit models. Findings: This paper finds that board size, board independence, and frequency of board meetings have no influence on a firm’s decision to pay dividends, while board size has a significantly positive impact on the levels of cash dividends paid to investors. This study also finds that the level of free cash flows has a positively significant influence on both the decision to pay dividends and the magnitude of dividend payouts. Research Limitations/Implications: This paper attempts to study the effectiveness of dividend policy among some firms on the Saudi Stock Exchange. Practical Implications: The findings reveal that board characteristics, which represent one of the crucial mechanisms of corporate governance, were found to be complementary to corporate laws and regulations imposed on the Saudi market in 2015. The findings also imply that capital market authorities should revise their corporate regulations and ensure that protection laws are adequate and strong enough to protect the interests of all shareholders. Originality/Value: This paper is among the few studies focusing on dividend policy in Saudi Arabia. Finally, these findings suggest that the improvements in corporate laws in Saudi Arabia led to such an outcome, and it has become prevalent in dividend policy decisions and behaviors of Saudi firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title="agency theory">agency theory</a>, <a href="https://publications.waset.org/abstracts/search?q=Tobit" title=" Tobit"> Tobit</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20payout" title=" dividend payout"> dividend payout</a>, <a href="https://publications.waset.org/abstracts/search?q=Logit" title=" Logit"> Logit</a> </p> <a href="https://publications.waset.org/abstracts/132035/the-impact-of-corporate-governance-mechanisms-on-dividend-policy" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132035.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">204</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1219</span> Supervisory Board in the Governance of Cooperatives: Disclosing Power Elements in the Selection of Directors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kari%20Huhtala">Kari Huhtala</a>, <a href="https://publications.waset.org/abstracts/search?q=Iiro%20Jussila"> Iiro Jussila</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The supervisory board is assumed to use power in the governance of a firm, but the actual use of power has been scantly investigated. The research question of the paper is “How does the supervisory board use power in the selection of the board of directors”. The data stem from 11 large Finnish agricultural cooperatives. The research approach was qualitative including semi-structured interviews of the board of directors and supervisory board chairpersons. The results were analyzed and interpreted against theories of social power. As a result, the use of power is approached from two perspectives: (1) formal position-based authority and (2) informal power. Central elements of power were the mandate of the supervisory board, the role of the supervisory board, the supervisory board chair, the nomination committee, collaboration between the supervisory board and the board of directors, the role of regions and the role of the board of directors. The study contributes to the academic discussion on corporate governance in cooperatives and on the supervisory board in the context of the two-tier model. Additional research of the model in other countries and of other types of cooperatives would further academic understanding of supervisory boards. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board" title="board">board</a>, <a href="https://publications.waset.org/abstracts/search?q=co-operative" title=" co-operative"> co-operative</a>, <a href="https://publications.waset.org/abstracts/search?q=supervisory%20board" title=" supervisory board"> supervisory board</a>, <a href="https://publications.waset.org/abstracts/search?q=selection" title=" selection"> selection</a>, <a href="https://publications.waset.org/abstracts/search?q=director" title=" director"> director</a> </p> <a href="https://publications.waset.org/abstracts/102206/supervisory-board-in-the-governance-of-cooperatives-disclosing-power-elements-in-the-selection-of-directors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/102206.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">174</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1218</span> Board Composition and Performance of Listed Deposit Money Banks in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mary%20David">Mary David</a>, <a href="https://publications.waset.org/abstracts/search?q=Denis%20Basila"> Denis Basila</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study assessed the Impact of Board Composition on the Performance of Listed Deposit Money Banks in Nigeria. A sample of ten (10) deposit money banks formed the sample of this study. Board size, gender diversity, and board independence were used as the independent variables, and firm size as a control variable, whiles the bank performance was proxy with Tobin’s Q (TQ) as the dependent variable. Secondary data was collected from secondary source through the annual report and account of the banks and was analyzed through the support of STATA 14 versions. Descriptive statistics, correlation matrix, and OLS multiple regression model were adopted for the study. Breusch and pagan lagrangian multiplier test for random effect was conducted. The findings of the study reveal that board size has positive and significant impact on Tobin’s Q, gender diversity has positive and significant impact on Tobin’s Q, while board independent had a negative and nonsignificant influence on the Tobin’s Q, Similarly, firm size was found to have a negative and nonsignificant impact on Tobin’s Q of the study banks. This study recommended that policy makers, stakeholders, and corporate managers of deposit money banks of Nigeria and related industries are encouraged to adopt board sizes and gender diversity that impact positively on bank performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20composition" title="board composition">board composition</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=deposit%20money%20banks" title=" deposit money banks"> deposit money banks</a>, <a href="https://publications.waset.org/abstracts/search?q=nigeria" title=" nigeria"> nigeria</a> </p> <a href="https://publications.waset.org/abstracts/164853/board-composition-and-performance-of-listed-deposit-money-banks-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">73</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1217</span> The Impact of Board Director Characteristics on the Quality of Information Disclosure</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Guo%20Jinhong">Guo Jinhong</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to explore the association between board member functions and information disclosure levels. Based on the literature variables, such as the characteristics of the board of directors in the past, a single comprehensive indicator is established as a substitute variable for board functions, and the information disclosure evaluation results published by the Securities and Foundation are used to measure the information disclosure level of the company. This study focuses on companies listed on the Taiwan Stock Exchange from 2006 to 2010 and uses descriptive statistical analysis, univariate analysis, correlation analysis and ordered normal probability (Ordered Probit) regression for empirical analysis. The empirical results show that there is a significant positive correlation between the function of board members and the level of information disclosure. This study also conducts a sensitivity test and draws similar conclusions, showing that boards with better board member functions have higher levels of information disclosure. In addition, this study also found that higher board independence, lower director shareholding pledge ratio, higher director shareholding ratio, and directors with rich professional knowledge and practical experience can help improve the level of information disclosure. The empirical results of this study provide strong support for the "relative regulations to improve the level of information disclosure" formulated by the competent authorities in recent years. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=function%20of%20board%20members" title="function of board members">function of board members</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20disclosure" title=" information disclosure"> information disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=securities" title=" securities"> securities</a>, <a href="https://publications.waset.org/abstracts/search?q=foundation" title=" foundation"> foundation</a> </p> <a href="https://publications.waset.org/abstracts/156932/the-impact-of-board-director-characteristics-on-the-quality-of-information-disclosure" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/156932.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">97</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1216</span> The Effect of Corporate Governance to Islamic Banking Performance Using Maqasid Index Approach in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Audia%20Syafa%27atur%20Rahman">Audia Syafa'atur Rahman</a>, <a href="https://publications.waset.org/abstracts/search?q=Rozali%20Haron"> Rozali Haron</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The practices of Islamic banking are more attuned to the goals of profit maximization rather than obtaining ethical profit. Ethical profit is obtained from interest-free earnings and to give an impact which benefits to the growth of society and economy. Good corporate governance practices are needed to assure the sustainability of Islamic banks in order to achieve Maqasid Shariah with the main purpose of boosting the well-being of people. The Maqasid Shariah performance measurement is used to measure the duties and responsibilities expected to be performed by Islamic banks. It covers not only unification dimension like financial measurement, but also many dimensions covered to reflect the main purpose of Islamic banks. The implementation of good corporate governance is essential because it covers the interests of the stakeholders and facilitates effective monitoring to encourage Islamic banks to utilize resources more efficiently in order to achieve the Maqasid Shariah. This study aims to provide the empirical evidence on the Maqasid performance of Islamic banks in relation to the Maqasid performance evaluation model, to examine the influence of SSB characteristics and board structures to Islamic Banks performance as measured by Maqasid performance evaluation model. By employing the simple additive weighting method, Maqasid index for all the Islamic Banks in Indonesia within 2012 to 2016 ranged from above 11% to 28%. The Maqasid Syariah performance index where results reached above 20% are obtained by Islamic Banks such as Bank Muamalat Indonesia, Bank Panin Syariah, and Bank BRI Syariah. The consistent achievement above 23% is achieved by BMI. Other Islamic Banks such as Bank Victoria Syariah, Bank Jabar Banten Syariah, Bank BNI Syariah, Bank Mega Syariah, BCA Syariah, and Maybank Syariah Indonesia shows a fluctuating value of the Maqasid performance index every year. The impact of SSB characteristics and board structures are tested using random-effects generalized least square. The findings indicate that SSB characteristics (Shariah Supervisory Board size, Shariah Supervisory Board cross membership, Shariah Supervisory Board Education, and Shariah Supervisory Board reputation) and board structures (Board size and Board independence) have an essential role in improving the performance of Islamic Banks. The findings denote Shariah Supervisory Board with smaller size, higher portion of Shariah Supervisory Board cross membership; lesser Shariah Supervisory Board holds doctorate degree, lesser reputable scholar, more members on board of directors, and less independence non-executive directors will enhance the performance of Islamic Banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maqasid%20Shariah" title="Maqasid Shariah">Maqasid Shariah</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Shariah%20supervisory%20board" title=" Shariah supervisory board"> Shariah supervisory board</a> </p> <a href="https://publications.waset.org/abstracts/89994/the-effect-of-corporate-governance-to-islamic-banking-performance-using-maqasid-index-approach-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89994.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">240</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1215</span> Impact of Audit Committee on Real Earnings Management: Cases of Netherlands</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sana%20Masmoudi%20Mardassi">Sana Masmoudi Mardassi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni%20Fourati"> Yosra Makni Fourati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20expertise" title=" financial expertise"> financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/109900/impact-of-audit-committee-on-real-earnings-management-cases-of-netherlands" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109900.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">167</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1214</span> A Comparative Analysis of Grade Weighted Average and Comprehensive Examination Result of Non Board Passers and Board Passers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rob%20Gesley%20Capistrano">Rob Gesley Capistrano</a>, <a href="https://publications.waset.org/abstracts/search?q=Jasper%20James%20Isaac"> Jasper James Isaac</a>, <a href="https://publications.waset.org/abstracts/search?q=Rose%20Mae%20Moralda"> Rose Mae Moralda</a>, <a href="https://publications.waset.org/abstracts/search?q=Therese%20Anne%20Peleo"> Therese Anne Peleo</a>, <a href="https://publications.waset.org/abstracts/search?q=Danica%20Rillo"> Danica Rillo</a>, <a href="https://publications.waset.org/abstracts/search?q=Maria%20Virginia%20Santillian"> Maria Virginia Santillian</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the valuable things that shows the intelligence among individuals is the academic background specifically their Grade Weighted Average and the significant result of the Comprehensive Examination. The general objective of the researchers to this study is to determine if there is a significant difference between General Weighted Average and Comprehensive Examination Result of Psychometrician Board Passers and Non-Board Passers. The respondents of this study composed of board passers and non-board passers. The researchers used purposive sampling technique. The result utilized by using T-test Independent Sample to determine the comparison of General Weighted Average and Comprehensive Examination Result of Board Passers and Non Board Passers. At the end, it concluded that the General Weighted Average of Board Passers and Non-Board Passers shows that there is no significant difference, but the average showed a minimal variation. The Comprehensive Examination Result of Board Passers and Non-Board Passers result revealed that there is a significant difference. The performance of comprehensive examination that will test the overall knowledge of an individual and will determine whose more proficient will likely to have a higher score. The result of the comprehensive examination had an impact in the passing performance of board examination. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20passers" title="board passers">board passers</a>, <a href="https://publications.waset.org/abstracts/search?q=comprehensive%20examination%20result" title=" comprehensive examination result"> comprehensive examination result</a>, <a href="https://publications.waset.org/abstracts/search?q=grade%20weighted%20average" title=" grade weighted average"> grade weighted average</a>, <a href="https://publications.waset.org/abstracts/search?q=non%20board%20passers" title=" non board passers"> non board passers</a> </p> <a href="https://publications.waset.org/abstracts/101314/a-comparative-analysis-of-grade-weighted-average-and-comprehensive-examination-result-of-non-board-passers-and-board-passers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/101314.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">191</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1213</span> Corporate Governance and Corporate Sustainability: Evidence from a Developing Country</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edmund%20Gyimah">Edmund Gyimah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using data from 146 annual reports of listed firms in Ghana for the period 2013-2020, this study presents indicative findings which inspire practical actions and future research. Firms which prepared and presented sustainability reports were excluded from this study for a coverage of corporate sustainability disclosures centred on annual reports. Also, corporate sustainability disclosures of the firms on corporate websites were not included in the study considering the tendency of updates which cannot easily be traced. The corporate sustainability disclosures in the annual reports since the commencement of the G4 Guidelines in 2013 have been below average for all the dimensions of sustainability and the general sustainability disclosures. Few traditional elements of the board composition such as board size and board independence could affect the corporate sustainability disclosures in the annual reports as well as the age of the firm, firm size, and industry classification of the firm. Sustainability disclosures are greater in sustainability reports than in annual reports, however, firms without sustainability reports should have a considerable amount of sustainability disclosures in their annual reports. Also, because of the essence of sustainability, this study suggests to firms to have sustainability committee perhaps, they could make a difference in disclosing the enough sustainability information even when they do not present sustainability information in stand-alone reports. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=disclosures" title="disclosures">disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=board" title=" board"> board</a>, <a href="https://publications.waset.org/abstracts/search?q=reports" title=" reports"> reports</a> </p> <a href="https://publications.waset.org/abstracts/148733/corporate-governance-and-corporate-sustainability-evidence-from-a-developing-country" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148733.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">188</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1212</span> Board of Directors Gender Diversity, Board Committees and Financial Performance: Evidence from Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aliyu%20Aminu%20Baba">Aliyu Aminu Baba</a>, <a href="https://publications.waset.org/abstracts/search?q=Yahaya%20Danjuma"> Yahaya Danjuma</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Sule%20Liman-Katagum"> Ahmad Sule Liman-Katagum</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the effects of the board of directors’ diversity on firm performance. We investigate the relationship between the number of women directors on the board and important board committees and financial performance measured as return on assets. Our statistical analysis supports the theoretical position of the effect diversity on financial performance. These studies enhanced the previous studies on the board of director’s gender diversity, board committees, and its impacts on firm financial performance. The study uses data from eighteen (18) Nigerian commercial banks. The study finds that banks with a higher number of females directors on board and board committees have higher Earning per share(EPS)) and Return on Assets (ROA). It also finds that some banks did not even have a single female on its corporate board. Evidence imply that decisions concerning the appointment of women to corporate boards should be on criteria and financial performance. It is recommended that banks can enhance their financial performance by having more female directors on their corporate board. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title="board of directors">board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20committees" title=" board committees"> board committees</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/47226/board-of-directors-gender-diversity-board-committees-and-financial-performance-evidence-from-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47226.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">324</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1211</span> Board Characteristics, Audit Committee Characteristics, and the Level of Bahraini Corporate Compliance with Mandatory IFRS Disclosure Requirements</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Omar%20Juhmani">Omar Juhmani </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bahrain" title="Bahrain">Bahrain</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20and%20audit%20committee%20characteristics" title=" board and audit committee characteristics"> board and audit committee characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a> </p> <a href="https://publications.waset.org/abstracts/25741/board-characteristics-audit-committee-characteristics-and-the-level-of-bahraini-corporate-compliance-with-mandatory-ifrs-disclosure-requirements" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25741.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1210</span> Understanding Cruise Passengers’ On-board Experience throughout the Customer Decision Journey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sabina%20Akter">Sabina Akter</a>, <a href="https://publications.waset.org/abstracts/search?q=Osiris%20Valdez%20Banda"> Osiris Valdez Banda</a>, <a href="https://publications.waset.org/abstracts/search?q=Pentti%20Kujala"> Pentti Kujala</a>, <a href="https://publications.waset.org/abstracts/search?q=Jani%20Romanoff"> Jani Romanoff </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relationship between on-board environmental factors and customer overall satisfaction in the context of the cruise on-board experience. The on-board environmental factors considered are ambient, layout/design, social, product/service and on-board enjoyment factors. The study presents a data-driven framework and model for the on-board cruise experience. The data are collected from 893 respondents in an application of a self-administered online questionnaire of their cruise experience. This study reveals the cruise passengers’ on-board experience through the customer decision journey based on the publicly available data. Pearson correlation and regression analysis have been applied, and the results show a positive and a significant relationship between the environmental factors and on-board experience. These data help understand the cruise passengers’ on-board experience, which will be used for the ultimate decision-making process in cruise ship design. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cruise%20behavior" title="cruise behavior">cruise behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=customer%20activities" title=" customer activities"> customer activities</a>, <a href="https://publications.waset.org/abstracts/search?q=on-board%20environmental%20factors" title=" on-board environmental factors"> on-board environmental factors</a>, <a href="https://publications.waset.org/abstracts/search?q=on-board%20experience" title=" on-board experience"> on-board experience</a>, <a href="https://publications.waset.org/abstracts/search?q=user%20or%20customer%20satisfaction" title=" user or customer satisfaction"> user or customer satisfaction</a> </p> <a href="https://publications.waset.org/abstracts/132154/understanding-cruise-passengers-on-board-experience-throughout-the-customer-decision-journey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132154.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">168</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1209</span> The Misuse of Free Cash and Earnings Management: An Analysis of the Extent to Which Board Tenure Mitigates Earnings Management</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michael%20McCann">Michael McCann</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=boards%20of%20directors" title=" boards of directors"> boards of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title=" agency theory"> agency theory</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a> </p> <a href="https://publications.waset.org/abstracts/69568/the-misuse-of-free-cash-and-earnings-management-an-analysis-of-the-extent-to-which-board-tenure-mitigates-earnings-management" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/69568.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">233</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1208</span> Information Asymmetry and Governing Boards in Higher Education: The Heat Map of Information Asymmetry Across Competencies and the Role of Training in Mitigating Information Asymmetry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ana%20Karaman">Ana Karaman</a>, <a href="https://publications.waset.org/abstracts/search?q=Dmitriy%20Gaevoy"> Dmitriy Gaevoy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Successful and effective governing boards play an essential role in higher education by providing essential oversight and helping to steer the direction of an institution while creating and maintaining a thriving culture of stewardship. A well-functioning board can also help mitigate conflicts of interest, ensure responsible use of an organization's assets, and maintain institutional transparency. However, boards’ functions in higher education are inhibited by the presence of information asymmetry between the board and management. Board members typically have little specific knowledge about the business side of the higher education, in general, and an institution under their oversight in particular. As a result, boards often must rely on the discretion of the institutional upper administration as to what type of pertinent information being disclosed to the board. The phenomenon of information asymmetry is not unique to the higher education and has been studied previously in the context of both corporate and non-for-profit boards. Various board characteristics have been analyzed with respect to mitigating the information asymmetry between an organizational board and management. For example, it has been argued that such board characteristics as its greater size, independence, and a higher proportion of female members tend to reduce information asymmetry by raising levels of information disclosure and organizational transparency. This paper explores the phenomenon of information asymmetry between boards and management in the context of higher education. In our analysis, we propose a heat map of information asymmetry based on the categories of board competencies in higher education. The proposed heat map is based on the assessment of potential risks to both the boards and its institutions. It employs an assumption that a potential risk created by the presence of information asymmetry varies in its magnitude across various areas of boards’ competencies. Then, we explore the role of board members’ training in mitigating information asymmetry between the boards and the management by increasing the level of information disclosure and enhancing transparency in management communication with the boards. The paper seeks to demonstrate how appropriate training can provide board members with an adequate preparation to request a sufficient level of information disclose and transparency by arming them with knowledge of what questions to ask of the management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=higher%20education" title="higher education">higher education</a>, <a href="https://publications.waset.org/abstracts/search?q=governing%20boards%20information%20asymmetry" title=" governing boards information asymmetry"> governing boards information asymmetry</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20competencies" title=" board competencies"> board competencies</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20training" title=" board training"> board training</a> </p> <a href="https://publications.waset.org/abstracts/170568/information-asymmetry-and-governing-boards-in-higher-education-the-heat-map-of-information-asymmetry-across-competencies-and-the-role-of-training-in-mitigating-information-asymmetry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170568.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">71</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1207</span> Strategic Communication in Turkish Independence War</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=%C3%96zkan%20%C3%96zgen%C3%A7">Özkan Özgenç</a>, <a href="https://publications.waset.org/abstracts/search?q=Serdar%20Hacisaliho%C4%9Flu"> Serdar Hacisalihoğlu</a>, <a href="https://publications.waset.org/abstracts/search?q=Murat%20Yanik"> Murat Yanik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> History has shown that quantitative and qualitative supremacy in terms of military and economic power has been inadequate to reach the desired results. In addition, public support has been a crucial requirement for the success of the any struggle. As a leader seeking ways for the independence of the country, Ataturk comprehended that the only solution was possible with the help of public will and determination. Ataturk needed an impeccable communication strategy to combine efforts by establishing a united notion and action; to convince the world and Turkish nation of the legitimacy and sacredness of Independence struggle; and to show the resolution and determination of Turkish nation against the invaders. To emancipate the Turkish nation, Ataturk shaped the nation's emotions, ideas, and behaviors by using the most appropriate tools at the best time and place since the start of Independence War in May 19, 1919. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Atat%C3%BCrk" title="Atatürk">Atatürk</a>, <a href="https://publications.waset.org/abstracts/search?q=Turkish%20independence%20struggle" title=" Turkish independence struggle"> Turkish independence struggle</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20communication" title=" strategic communication"> strategic communication</a>, <a href="https://publications.waset.org/abstracts/search?q=independence%20war" title=" independence war"> independence war</a> </p> <a href="https://publications.waset.org/abstracts/30877/strategic-communication-in-turkish-independence-war" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30877.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">294</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1206</span> Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mujeeb%20Saif%20Mohsen%20Al-Absy">Mujeeb Saif Mohsen Al-Absy</a>, <a href="https://publications.waset.org/abstracts/search?q=Ku%20Nor%20Izah%20Ku%20Ismail"> Ku Nor Izah Ku Ismail</a>, <a href="https://publications.waset.org/abstracts/search?q=Sitraselvi%20Chandren"> Sitraselvi Chandren </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=whistle-blowing%20policy" title=" whistle-blowing policy"> whistle-blowing policy</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a> </p> <a href="https://publications.waset.org/abstracts/107473/corporate-governance-mechanisms-whistle-blowing-policy-and-earnings-management-practices-of-firms-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/107473.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">135</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1205</span> Factors Influencing the Voluntary Disclosure of Vietnamese Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pham%20Duc%20Hieu">Pham Duc Hieu</a>, <a href="https://publications.waset.org/abstracts/search?q=Do%20Thi%20Huong%20Lan"> Do Thi Huong Lan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to investigate the factors affecting the extent of voluntary disclosure by examining the annual reports of 205 industrial and manufacturing companies listing on Ho Chi Minh Stock Exchange (HSX) and Hanoi Stock Exchange (HNX) for the year end of 2012. Those factors include company size, profitability, leverage, state ownership, managerial ownership, and foreign ownership, board independence, role duality and type of external auditors. Evidence from this study suggests two main findings. (1) Companies with high foreign ownership have a high level of voluntary disclosure. (2) The company size is an important factor related to the increased level of voluntary disclosure in annual reports made by Vietnamese listed companies. The larger the company, the higher the information is disclosed. However, no significant associations are found between profitability, leverage, state ownership, managerial ownership, board independence, role duality and type of external auditors as hypothesized in this study. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosure" title="voluntary disclosure">voluntary disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=Vietnamese%20listed%20companies" title=" Vietnamese listed companies"> Vietnamese listed companies</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary" title=" voluntary"> voluntary</a>, <a href="https://publications.waset.org/abstracts/search?q=duality" title=" duality"> duality</a> </p> <a href="https://publications.waset.org/abstracts/25265/factors-influencing-the-voluntary-disclosure-of-vietnamese-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25265.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">410</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1204</span> Board Structure, Composition, and Firm Performance: A Theoretical and Empirical Review</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suleiman%20Ahmed%20Badayi">Suleiman Ahmed Badayi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance literature is very wide and involves several empirical studies conducted on the relationship between board structure, composition and firm performance. The separation of ownership and control in organizations were aimed at reducing the losses suffered by the investors in the event of financial scandals. This paper reviewed the theoretical and empirical literature on the relationship between board composition and its impact on firm performance. The findings from the studies provide different results while some are of the view that board structure is related to firm performance, many empirical studies indicates no relationship. However, others found a U-shape relationship between firm performance and board structure. Therefore, this study argued that board structure is not much significant to determine the financial performance of a firm. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20structure" title="board structure">board structure</a>, <a href="https://publications.waset.org/abstracts/search?q=composition" title=" composition"> composition</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/3409/board-structure-composition-and-firm-performance-a-theoretical-and-empirical-review" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/3409.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">566</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1203</span> Corporate Governance and Firm Performance: Empirical Evidence from India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=G.%20C.%20Surya%20Bahadur">G. C. Surya Bahadur</a>, <a href="https://publications.waset.org/abstracts/search?q=Ranjana%20Kothari"> Ranjana Kothari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper attempts to analyze linkages between corporate governance and firm performance in India. The study employs a panel data of 50 Nifty companies from 2008 to 2012. Using LSDV panel data model and 2SLS model the study reveals that that good corporate governance practices adopted by companies is positively related with financial performance. Board independence, number of board committees and executive compensation are found to have positive relationship while ownership by promoters and financial leverage have negative relationship with performance. There is existence of bi-directional relationship between corporate governance and financial performance. Companies with sound financial performance are more likely to conform to corporate governance norms and standards and implement sound corporate governance system. The findings indicate that companies can enhance business performance and sustainability by embracing sound corporate governance practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20structure" title="board structure">board structure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=executive%20compensation" title=" executive compensation"> executive compensation</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership%20structure" title=" ownership structure"> ownership structure</a> </p> <a href="https://publications.waset.org/abstracts/27875/corporate-governance-and-firm-performance-empirical-evidence-from-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27875.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">475</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1202</span> Judicial Independence in Uzbekistan and the United States of America: Comparative-Legal Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Botirjon%20Kosimov">Botirjon Kosimov</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This work sheds light on the reforms towards the independence of the judiciary in Uzbekistan, as well as issues of further ensuring judicial independence in the country based on international values, particularly the legal practice of the United States. In every democratic state infringed human rights are reinstated and violated laws are protected by the help of justice based on the strict principle of judicial independence. The realization of this principle in Uzbekistan has been paid much attention since the proclamation of its independence. In the country, a series of reforms have been implemented in the field of the judiciary in order to actualize the principle of judicial independence. Uzbekistan has been reforming the judiciary considering both international and national values and practice of foreign countries. While forming a democratic state based on civil society, Uzbekistan shares practice with the most developed countries in the world. The United States of America can be a clear example which is worth learning how to establish and ensure an independent judiciary. It seems that although Uzbekistan has reformed the judiciary efficiently, it should further reform considering the legal practice of the United States. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dependent%20judges" title="dependent judges">dependent judges</a>, <a href="https://publications.waset.org/abstracts/search?q=independent%20judges" title=" independent judges"> independent judges</a>, <a href="https://publications.waset.org/abstracts/search?q=judicial%20independence" title=" judicial independence"> judicial independence</a>, <a href="https://publications.waset.org/abstracts/search?q=judicial%20reforms" title=" judicial reforms"> judicial reforms</a>, <a href="https://publications.waset.org/abstracts/search?q=judicial%20life%20tenure" title=" judicial life tenure"> judicial life tenure</a>, <a href="https://publications.waset.org/abstracts/search?q=obstacles%20to%20judicial%20independence" title=" obstacles to judicial independence"> obstacles to judicial independence</a> </p> <a href="https://publications.waset.org/abstracts/63888/judicial-independence-in-uzbekistan-and-the-united-states-of-america-comparative-legal-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63888.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">266</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1201</span> Mechanical Model of Gypsum Board Anchors Subjected Cyclic Shear Loading</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yoshinori%20Kitsutaka">Yoshinori Kitsutaka</a>, <a href="https://publications.waset.org/abstracts/search?q=Fumiya%20Ikedo"> Fumiya Ikedo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, the mechanical model of various anchors embedded in gypsum board subjected cyclic shear loading were investigated. Shear tests for anchors embedded in 200 mm square size gypsum board were conducted to measure the load - load displacement curves. The strength of the gypsum board was changed for three conditions and 12 kinds of anchors were selected which were ordinary used for gypsum board anchoring. The loading conditions were a monotonous loading and a cyclic loading controlled by a servo-controlled hydraulic loading system to achieve accurate measurement. The fracture energy for each of the anchors was estimated by the analysis of consumed energy calculated by the load - load displacement curve. The effect of the strength of gypsum board and the types of anchors on the shear properties of gypsum board anchors was cleared. A numerical model to predict the load-unload curve of shear deformation of gypsum board anchors caused by such as the earthquake load was proposed and the validity on the model was proved. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gypsum%20board" title="gypsum board">gypsum board</a>, <a href="https://publications.waset.org/abstracts/search?q=anchor" title=" anchor"> anchor</a>, <a href="https://publications.waset.org/abstracts/search?q=shear%20test" title=" shear test"> shear test</a>, <a href="https://publications.waset.org/abstracts/search?q=cyclic%20loading" title=" cyclic loading"> cyclic loading</a>, <a href="https://publications.waset.org/abstracts/search?q=load-unload%20curve" title=" load-unload curve"> load-unload curve</a> </p> <a href="https://publications.waset.org/abstracts/61469/mechanical-model-of-gypsum-board-anchors-subjected-cyclic-shear-loading" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61469.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">387</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=board%20independence&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=board%20independence&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=board%20independence&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=board%20independence&page=5">5</a></li> <li class="page-item"><a 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