...-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Nigeria Ownership structure Environmental disclosure Board attributes Audit committee attributes The global...

...Muhammad Fadhly Rizky Octavio; Doddy Setiawan; Y Anni Aryani; Taufiq Arifin Purpose This study investigates how ownership structure affects environmental, social and governance (ESG) performance in Indonesian companies using stakeholder theory and resource-based view perspectives. Design...

...Ferdy Putra Purpose This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance. Design...

...Aklima Akter; Wan Fadzilah Wan Yusoff; Mohamad Ali Abdul-Hamid Purpose This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management. Design/methodology/approach This study uses unbalanced panel data of 75 listed...

...Md. Atiqur Rahman Purpose The author aims to find value relevance of board characteristics and ownership structures in the banking industry of Bangladesh, an emerging economy with absence of good governance. Design/methodology/approach Pooled Ordinary Least Square (OLS), fixed effect...