... leverage and firm performance. Thus, it can be inferred that leverage adversely affects firm performance; however, with the introduction of sound CG systems, the impact of leverage on performance becomes positive. Originality/value The current study enriches the existing body of knowledge by computing...

... dependency theory, firm performance improves when the audit committee is larger and exchanges of ideas occur during meetings. The importance of audit committee expertise in companies is reflected in various regulations, for example, the UK Corporate Governance Code (2016), the Sarbanes-Oxley Act (2002...

... technological capabilities can moderate the impact of PROINV on firm performance in Indonesia. Design/methodology/approach Based on the firm that disclosure research and development expenditures, the number of samples in this study is 261 annual reports for the period 2015–2020. Researchers used an estimate...

... and significant impacts on firm performance in profitability. This suggests that agency issues may lead to a high-debt policy, resulting in lower performance. However, both sales growth and firm size have positive effects on the profitability of non-financial sector companies. Research limitations/implications...

...-constructed IRDIN index scores may be affected by subjective judgment while assessing the annual reports. Practical implications Capital market regulators can gain valuable insights regarding the suitability of implementing IR in Bangladesh as the results show a positive relationship of firm performance...