...Peter Kodjo Luh Purpose This study aims to investigate how the identity disclosure of audit engagement partners ( IDEP ) affects the quality of financial reports and explored the moderating effect (if any) of internal governance attributes (i.e. board size, board independence and gender inclusive...

... encompassing descriptive analysis, correlation analysis and generalized method of moments regression, data from 21 banks for 10 years, from 2013 to 2023, are meticulously scrutinized for patterns and trends. Findings This study reveals that board size, gender diversity and nonexecutive directors affect...

...Khairul Anuar Kamarudin; Akmalia Mohamad Ariff; Nurul Azlin Azmi; Mohd Taufik Mohd Suffian Purpose This study aims to examine the nonlinear effects of board size and board independence on the corporate sustainability performance of listed firms worldwide. Design/methodology/approach This study...

...Zayyad Abdul-Baki; Roszaini Haniffa; Ahmed Diab Purpose This study aims to examine whether corporate governance mechanisms – board size, board independence and CEO duality – influence the actions of oil companies operating in Nigeria to clean up oil spills from their facilities. Design...

...Pattanaporn Chatjuthamard; Pornsit Jiraporn Purpose Taking advantage of a novel measure of innovative culture generated by advanced machine learning, this study aims to investigate how a culture of innovation is influenced by a crucial aspect of the board of directors, i.e. board size. The data...

...Ilaria Galavotti; Carlotta D'Este Purpose Building on behavioral agency theory, the authors explore the role played by corporate governance characteristics as drivers of the diversification strategies of family firms. Specifically, this study aims to investigate the effects of board size and board...

...Nur Asni; Dian Agustia Purpose This study aims to investigate the effect of corporate governance (CG) mechanisms (board size, independent commissioner and ownership concentration) on green innovation (GI) in publicly traded companies of Indonesia as an emerging market. Design/methodology...

... of CEO duality; and board size. Design/methodology/approach This study uses data from 86 foreign firms that completed IPOs in the US market between 2000 and 2008 and adopts a Cox proportional hazards model to examine how the founder, founder CEO duality and board size influence foreign firm delisting...

... of the board of directors, board size. Prior research shows that smaller boards constitute a more effective governance mechanism and therefore are expected to reduce agency costs. Design/methodology/approach The authors estimate the effect of board size on CEO general managerial ability, using a fixed...

.../approach This study draws on social identity theory and faultlines theory to provide insights into how gender and age faultlines are formed in a board. Subsequently, it proposes and tests a U-shaped board size–faultlines strength relationship. Archival data were collected on 288 organizations listed...

... for robustness for this study. Findings The results revealed that the proportion of board independence, board tenure, board size and CEO duality have a positive and statistically mixed effect on dividend pay-out. However, the corporate board diversity and board member age had a negative association...

... of corporate governance in the CSRD–firm performance relationship. Findings The results of the study show that there are positive performance implications for firms that engage in CSRD. Although this study finds no effect of board size on the CSRD–firm performance relationship, it provides a strong...

...Neeti Khetarpal Sanan Purpose This study examined the impact of board size, independence and gender diversity on firm dividend payout. Furthermore, it examined whether the board characteristic–dividend payout relationship was moderated by free cash flows in the firm. Design/methodology/approach...

.... Practical implication The findings of the study suggest that fair induction of independent directors, appropriate board size and cost-benefit analysis to conduct frequent meetings can help corporations to improve their performance. Originality/value This study is adding to the current literature...

...Muhammad Ali Purpose Board size is an important dimension of corporate governance. The purpose of this study is to propose and test indirect effects of organization size on organizational performance via board size, in the context of industry. Design/methodology/approach The study’s...

... indicated that the relationship between promoter ownership and firm performance is different at different levels of promoter ownership. Board size is found to be positively related to ROA; however, board independence is not found to be related to any of the performance measures. Research limitations...

...Mariateresa Torchia; Andrea Calabrò Purpose The purpose of this paper is to examine the link between board of directors’ composition (independent directors’ ratio, board size, CEO-duality) and financial transparency and disclosure (T&D). Design/methodology/approach The paper analyzes board...

...Tatiana Garanina; Elina Kaikova Purpose The purpose of this paper is to investigate whether specific corporate governance mechanisms, such as board size, board composition, leverage and firm size, tend to mitigate agency cost occurrence in the USA, Russia and Norway. Design/methodology/approach...

...Naveen Kumar; J.P. Singh Purpose The purpose of this paper is to examine the effect of corporate board size and promoter ownership on firm value for selected Indian companies. Design/methodology/approach The study analyses the corporate governance structure of 176 Indian firms...

... of corporate governance instruments (board size and CEO duality) in affecting the value of a firm in combination with each other suggest that the additional imperfections prevalent in the selected market limit the strength of individual instruments in improving the marginal benefits of each other, explaining...