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Journal articles on the topic 'Policy board independence'

Author: Grafiati

Published: 19 May 2025

Last updated: 31 July 2025

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1

Benjamin, Iorsue Awen, Aliyu Lamido Ismaila, and Adabenege Yahaya Onipe. "Board size, independence and dividend policy in Nigeria." International Journal of Economics and Finance 15, no. 5 (2023): 72–91. https://doi.org/10.5281/zenodo.7884410.

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<strong><em>Abstract</em></strong> Using a sample of 1,120 firm year observations over the 2012-2021 period, we provide the first evidence on the impact of board of directors on dividend policy in Nigeria. Board of directors was measured by board size and board independence, while dividend policy was measured by dividend paid per share. Using Ordinary Least Squares (OLS) Method, we find that board size and board independence have significant effects on listed firms dividend policy. In Nigeria. Consistent with the agency theory and signaling hypotheses, we find that this result is more pronounc

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Henry, Emmauel, and Ahmad Yahaya. "Board Composition and Dividend Policy Decisions." Management Science and Strategic Decision-Making 11, no. 1 (2024): 31–79. https://doi.org/10.26934/mssd.v11i1.2024.

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This study investigates the effect of board composition on dividend policy decisions in 153 publicly listed firms, focusing on how characteristics such as gender diversity, independence, and board size influence corporate dividend payout practices. The purpose is to provide empirical insights into the governance mechanisms impacting dividend policies, which play a critical role in shareholder value and corporate financial strategy. Covering a period from 2014 to 2023, this study examines a panel dataset of publicly traded companies from multiple industries, using random effects regression anal

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EKPULU, Dr Godspower Anthony, and Dr Okubokeme Derek OPUDU. "Board Characteristics and Dividend Pay-Out Policy in Nigerian Consumer Good Firms." Saudi Journal of Business and Management Studies 9, no. 11 (2024): 257–65. http://dx.doi.org/10.36348/sjbms.2024.v09i11.003.

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This study interrogates the interplay between board attributes and dividend payout policy amongst listed in Nigerian manufacturing firms. The research focuses on various board attributes, including board size, board independence, gender diversity, and board ownership, to determine their influence on the dividend decisions of firms. Using panel data from a sample of Nigerian manufacturing companies listed on the Nigerian Stock Exchange (NSE) from 2013 to 2022, the study employs multiple regression analysis to evaluate the effect of these variables on dividend per share. The results indicate tha

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Md., Rezaul Karim, Kumar Mitra Ranjan, and Khan Ibrahim. "Determinants of Board Independence in the Banking Sector of Bangladesh." Journal of Economics and Business 3, no. 1 (2020): 65–81. https://doi.org/10.31014/aior.1992.03.01.178.

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This paper examines the determinants of board independence in the banking sector of Bangladesh. The study applies a multivariate panel regression analysis for the thirty banks listed with DSE covering the period from 2006 to 2016. We use the proportion of independent directors to total number of directors on the board to measure board independence. Findings of the empirical analysis show that a board is likely to be more independent when independent directors have relevant skill and knowledge as required by prevailing corporate governance regulation. Besides, this paper finds that the boards o

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Abidin Sahabuddin, Zainal, and Bram Hadianto. "The effect of board governance and debt policy on value of non-financial firms." Investment Management and Financial Innovations 16, no. 2 (2019): 37–46. http://dx.doi.org/10.21511/imfi.16(2).2019.04.

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Supervisory board plays an essential role to implement good governance in firm. If this governance is implemented well, the increase in firm value will occur. Related to this statement, the main question that appears is about the number and independence rate of supervisory board members needed to enhance firm value. Besides supervisory board, debt policy holds an important role for firm because of bankruptcy issue. Firm with good governance tries to avoid this issue by decreasing the amount of its debt to create high value.The aim of this study is to test and analyze the effect of board govern

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Muniandy, Balachandran. "Audit fees, board ethnicity and board independence: evidence from South Africa." Managerial Auditing Journal 37, no. 4 (2022): 409–37. http://dx.doi.org/10.1108/maj-06-2020-2697.

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Purpose The purpose of this paper is to examine the relationship between ethnic diversity on corporate boards and audit fees in the context of South Africa. Additionally, this paper investigates how the interaction between board ethnicity and board independence affects audit fees. Design/methodology/approach This study uses a quantitative research method with a panel data analysis to test proposed hypotheses. This study’s sample consist of listed firms on the Johannesburg Stock Exchange (JSE) from 2003 to 2018. Findings This study finds that firms with more Black directors on corporate board h

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Hamdan, Allam Mohammed. "Dividend policy, agency costs and board independence." International Journal of Critical Accounting 10, no. 1 (2018): 42. http://dx.doi.org/10.1504/ijca.2018.091180.

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Hamdan, Allam Mohammed. "Dividend policy, agency costs and board independence." International Journal of Critical Accounting 10, no. 1 (2018): 42. http://dx.doi.org/10.1504/ijca.2018.10012244.

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Akaro Mainoma, Prof Mohammed, Prof Solomon Aza, and Obed Bontur Ishaku. "Effect of Corporate Governance Attributes on Financial Risk Disclosures of Listed Deposit Money Banks in Nigeria." Journal of Software Engineering and Simulation 11, no. 6 (2025): 37–49. https://doi.org/10.35629/3795-11063749.

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This study investigates the effect of corporate governance attributes on financial risk disclosures among listed Deposit Money Banks (DMBs) in Nigeria. Specifically, it examines the impact of board independence, board size, board financial expertise, ownership concentration, and risk committee independence on the quality of financial risk disclosures, utilizing secondary data from the annual reports of 14 listed DMBs between 2014 and 2023. The study employs logistic regression analysis to determine the relationship between these governance attributes and financial risk disclosures. The finding

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Sungip, Noraisah, Syahrul Ahmar Ahmad, and Halil Paino. "Boardroom Diversity and Whistleblowing Disclosure: Empirical Evidence from Malaysia’s Top 100 Publicly Listed Companies." Information Management and Business Review 16, no. 3S(I)a (2024): 1104–19. http://dx.doi.org/10.22610/imbr.v16i3s(i)a.3899.

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The disclosure of whistleblowing policies is a critical component of effective corporate governance. High standards of whistleblowing policy disclosure signal a company’s commitment to safeguarding stakeholder interests. This research aims to analyze the relationship between board composition and whistleblowing policy disclosure in the top 100 Malaysian publicly listed companies. Specifically, the study investigates whether board independence, board size, the frequency of board meetings, and board gender diversity affect the level of whistleblowing policy disclosure. The relationships between

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Mirzoyan, Ashot, Polina Schukina, and Anastasiia Galich. "Dividend Policy of Russian Companies: Impact of Board of Directors." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 19, no. 1 (2025): 98–114. https://doi.org/10.17323/j.jcfr.2073-0438.19.1.2025.98-114.

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The purpose of this study is to examine the relationship between corporate governance and dividend policy of Russian companies based on two theoretical models: the outcome model and the substitution model, which imply the opposite nature of the relationship between corporate governance and dividend payments. The main characteristics of the board of directors as a key mechanism of corporate governance are considered: women representation on the board, independence of the board, the share of directors with foreign experience, frequency of meetings, permanence of the board composition, the averag

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Joseph, Benjamin Gwabin, Murtala Abdullahi, and Benjamin Kumai Gugong. "BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA." Gusau Journal of Accounting and Finance 4, no. 1 (2023): 1–17. http://dx.doi.org/10.57233/gujaf.v4i1.197.

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Corporate governance mechanisms have continued to strengthen the operations and activities of corporate entities in Nigeria. Board characteristics and earnings management have attracted many scholars trying to establish relevant relationship that will assist policy makers and regulatory agencies in facilitating good corporate governance. This study examines the impact of board characteristics on earnings management of listed consumer goods firms in Nigeria. The Agency Theory was used to underpin the study. Board characteristics as the independent variable was proxied using board independence,

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Itiveh, Eniworo Franklin, Orits Frank Ebiaghan, and Edirin Jeroh. "Board Attributes and Income Tax Disclosure of Commercial Banks in Nigeria." Journal of Accounting 7, no. 1 (2025): 58–85. https://doi.org/10.47941/jacc.2668.

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Purpose: This study focused on the attributes of boards of directors and IAS 12 income tax disclosure, particularly within listed Nigerian commercial banks. The study posed three research questions and formulated three hypotheses. Methodology: The study employed a quantitative design with a panel dataset. It encompassed a population of 24 listed commercial banks, and a purposive sampling method was used to select a sample of six banks. Data spanning a decade, from 2012 to 2021, pertaining to these six banks, were gathered. Diagnostic tests conducted to assess the data's quality confirmed its l

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Musa, Usman Ph.D., and Adabenege Yahaya Ph.D. Onipe. "Do corporate governance mechanisms improve earnings?" China Journal of Accounting Research 16 (July 21, 2023): 1–13. https://doi.org/10.5281/zenodo.8173392.

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This paper provides new insights into the relationship between corporate governance mechanisms and firm’s earnings by examining whether board size, independence, gender, CEO duality and audit committee size alter firm earnings. This study employs a quantitative method with a sample of 112 listed firms in Nigeria from 2012-2022. Descriptive, correlation and regression analyses were employed as statistical techniques for analysing the data. Based on our results, the study reveals that board independence and CEO duality have significant positive effects on earnings. Board gender and audit c

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Winarti, Ayu Pita. "THE EFFECT OF THE BOARD OF COMMISSIONERS STRUCTURE ON DIVIDEND POLICY : STUDY OF THE NON-FINANCIAL FAMILY FIRM IN INDONESIA PERIOD 2017-2020." Sinergi : Jurnal Ilmiah Ilmu Manajemen 12, no. 2 (2023): 72–82. http://dx.doi.org/10.25139/sng.v12i2.5617.

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This study intends to research the impact of the board of commissioners structure along with the control variables of return on assets, debt level, firm size, firm growth, and the existence of other priority stackholders on family firm’s dividend policy in Indonesia’s non-financial sector. The research uses panel regression of 116 IDX non-financial listed family firm over the period 2017-2020. In order to explore the effects of board independence, family board, board size, board meeting frequency, and audit committee size on family firms’s dividend policy in non-financial sector in Indonesia.

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Nazeem, Shuaibu, Idris Abdulwahab Anas, and Adabenege Yahaya Onipe. "Corporate Governance and Dividend Policy." Economics and Business Quarterly Reviews 6, no. 3 (2023): 125–41. https://doi.org/10.5281/zenodo.8392920.

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In this paper, we have analyzed the effects of corporate governance mechanisms on dividend policy of 134 listed firms on the Main Board of the Nigerian Exchange, over fifteen (15) years (2008-2022) using the Generalized Method of Moments. Corporate governance mechanisms considered in this study are foreign ownership, institutional ownership, board size, board independence, audit committee gender, risk committee gender, and big4 audit firms. Dividend policy proxy is dividend per share. The research design is both <em>ex post facto</em> and <em>correlational</em>; the population is 156, from whi

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Okoyeuzu, Chinwe, Augustine Ujunwa, Angela Ifeanyi Ujunwa, and Emmanuel Onyebuchi Onah. "Independent board, gender diversity and bank performance in Nigeria: a system-GMM approach." Gender in Management: An International Journal 36, no. 6 (2021): 677–96. http://dx.doi.org/10.1108/gm-04-2020-0129.

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Purpose This study aims to examine the effects of board independence and gender diversity on bank performance in Nigeria. Design/methodology/approach The two-step system-generalized method moment was used to estimate the effect of board independence and gender diversity on bank performance in Nigeria using annual data of 15 deposit money banks from 2006 to 2018. Findings The results revealed that gender diversity is a significant positive predictor of bank performance, whereas board independence is a negative predictor of bank performance in Nigeria. Practical implications Despite the signific

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Aleqab, Mahmoud Mohmad, and Thikryat Abdul Sattar Al-Zu'bi. "The influence of board of directors' characteristics on dividend distribution policies in Jordanian public shareholding companies." International Journal of Innovative Research and Scientific Studies 8, no. 3 (2025): 2607–13. https://doi.org/10.53894/ijirss.v8i3.7059.

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This research explores how specific attributes of corporate boards affect dividend policy among listed companies in Jordan. Drawing on data from 77 non-financial firms listed on the Amman Stock Exchange between 2015 and 2023, the study evaluates the impact of five core board characteristics: board size, board ownership, political connections, board independence, and gender diversity on dividend policy. A panel data regression model was employed to assess these relationships. The analysis revealed statistically significant positive effects of these governance features on dividend payout ratios.

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Ardelia, Janice, and Hendro Lukman. "FACTORS AFFECTING DIVIDEND POLICY ON LQ45 INDEX COMPANIES ON THE INDONESIA STOCK EXCHANGE." International Journal of Application on Economics and Business 1, no. 2 (2023): 24–35. http://dx.doi.org/10.24912/v1i2.24-35.

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Dividends are one of the considerations in stock investment. The purpose of this study is to analyze the effect of “Board Size, Board Independence, “Management Ownership”, Institutional Ownership, and “Collateral Assets” on the “Dividend Policy”. This study uses 17 samples of public companies that are part of the LQ45 Index with 84 data observation during 2016-2020. The sampling method used purposive sampling technique. data analysis using multiple regression analysis where data is processed using IBM SPP Statistic Version 25.0 software. The results show that “Management Ownership” and “Collat

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Ardelia, Janice, and Hendro Lukman. "FACTORS AFFECTING DIVIDEND POLICY ON LQ45 INDEX COMPANIES ON THE INDONESIA STOCK EXCHANGE." International Journal of Application on Economics and Business 1, no. 2 (2023): 24–35. http://dx.doi.org/10.24912/ijaeb.v1i2.24-35.

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Dividends are one of the considerations in stock investment. The purpose of this study is to analyze the effect of “Board Size, Board Independence, “Management Ownership”, Institutional Ownership, and “Collateral Assets” on the “Dividend Policy”. This study uses 17 samples of public companies that are part of the LQ45 Index with 84 data observation during 2016-2020. The sampling method used purposive sampling technique. data analysis using multiple regression analysis where data is processed using IBM SPP Statistic Version 25.0 software. The results show that “Management Ownership” and “Collat

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Guerrero-Villegas, Jaime, Leticia Pérez-Calero, José Hurtado-González, and Pilar Giráldez-Puig. "Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis." Sustainability 10, no. 12 (2018): 4808. http://dx.doi.org/10.3390/su10124808.

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Many studies have examined the relationships between board attributes (board independence, CEO duality, board size, and women on boards) and corporate social responsibility disclosure (CSRD) as a means to improve a firm’s reputation. This research was performed in various international settings and uneven outcomes were obtained. We therefore meta-analyzed 88 studies to summarize scattered evidence and found that CEO duality had a significantly negative relationship with CSRD, while board independence, board size and women representation had a significantly positive relationship with CSRD. Thes

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Wina, Yosia Oscar, Henny Setyo Lestari, and Farah Margaretha Leon. "Driving GRI-Based Sustainability Reporting through Board Characteristics and Skills in Indonesia’s Non-Financial Sector." Syntax Literate ; Jurnal Ilmiah Indonesia 10, no. 4 (2025): 4121–29. https://doi.org/10.36418/syntax-literate.v10i4.57900.

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This study examines the influence of board characteristics and skills on sustainability reporting (SR) in Indonesia’s non-financial sector, focusing on companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using the Generalized Least Squares method, the study investigates how board size, independence, gender diversity, and specific skills impact the quality of sustainability reports, assessed using the Global Reporting Initiative (GRI) standards. Results show that board size negatively affects SR, indicating that smaller boards with the right composition are more effect

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., Poniman, Sutrisno T, and Abdul Ghofar. "PENGARUH KEPEMILIKAN KELUARGA TERHADAP KEBIJAKAN DIVIDEN DENGAN BOARD OF INDEPENDENCE SEBAGAI VARIABEL MODERASI." MIX: JURNAL ILMIAH MANAJEMEN 8, no. 3 (2018): 614. http://dx.doi.org/10.22441/mix.2018.v8i3.010.

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High concentration of family ownership in East Asia has led to agency conflicts between the majority and minority shareholders potentially affecting the company's dividend policy. This study aims to examine the effect of family ownership on dividend policy. This study also examined the role of board of independence as a moderator in strengthening the influence of family ownership on dividend policy. The result proves that family ownership negatively affects dividend policy but with the existence of board of independence, family ownership has positive effect on dividend policy. This study contr

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Putri, Sarah Widyana, Riyan Harbi Valdiansyah, and Amrie Firmansyah. "Board Structure in the Control of Real Earnings Management: Does Profitability Play a Role?" JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 15, no. 04 (2024): 811–22. https://doi.org/10.23887/jimat.v15i04.86512.

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This study analysed the role of the audit committee as a moderating variable on the relationship between board structure and real earnings management, with profitability as a control variable. Findings indicate that a larger board size enhances oversight through diverse expertise, enabling stronger monitoring of managerial actions and reducing earnings manipulation. Board independence also supports transparency and accountability, aligning with Indonesia’s Financial Services Authority regulations. Moderated by Return on Assets (ROA), both board size and independence significantly impact real e

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Salisu, Muhammad, and Sunusi Ridwan Ayagi. "Does Independent Directors Influence Dividend Pay-out?" Gusau International Journal of Management and Social Sciences 7, no. 2 (2024): 29–44. http://dx.doi.org/10.57233/gijmss.v7i2.02.

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Dividend is one of the major factors considered by investors /shareholders in their investment decision, however, dividend decision being a sole responsibility of the board would be influenced by the nature of independence of the board. This study aims to evaluate how the independence of bank boards affects dividend payout decisions with reference to listed deposit money banks in Nigeria. The study extracted secondary data from annual reports and accounts of listed DMBs for a period of 10 years (2012 – 2021) relating to the dependent (Dividend payout ratio) and explanatory variable (outside di

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Edeh, Onyinyechi Precious. "How Board Independence Moderates the Effects of Gender Diversity on Earnings Management Strategies in Nigerian Listed Deposit Money Banks." How Board Independence Moderates the Effects of Gender Diversity on Earnings Management Strategies in Nigerian Listed Deposit Money Banks 8, no. 10 (2023): 9. https://doi.org/10.5281/zenodo.10043921.

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There have been concerns regarding possible earnings manipulation within the Nigerian corporate sector. Such actions have cast doubts on the accuracy of finances and even resulted in the collapse of certain businesses. This study examines the moderating effect of board independence on the relationship between board gender diversity and earnings management of listed Deposit Money Banks in Nigeria. The study used a panel data regression technique for data analysis. Data was obtained from the audited annual reports and accounts of the banks over the period 2012-2022. Robustness tests such as norm

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Kibuthu, Rahab, and Linda Kimencu. "CORPORATE GOVERNANCE AND ORGANIZATIONAL PERFORMANCE OF KENYA FOREST SERVICE IN NAIROBI CITY COUNTY." European Journal of Business and Strategic Management 7, no. 2 (2022): 39–60. http://dx.doi.org/10.47604/ejbsm.1660.

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Purpose: The objective was to determine the effect of corporate governance and organizational performance of Kenya forest service in Nairobi City County Methodology: The survey adopted stratified sampling and employed questionnaires to collect data from a sample of 166 managerial level staff working at the Kenya Forest Service (KFS) Headquarters’ Office at Karura in Nairobi City County. Descriptive and inferential statistical models were employed to analyze, describe, and infer deduction and conclusion from the research findings. Correlation matrix and regressions models were employed to

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Ndagi, Mohammed ADAM, Yohanna DANG Dagwom, Inuwa FODIO Musa, and MLANGA Sunday. "Do Board Size and Independence Affect Financial Reporting Quality of Government Statutory Entities in Nigeria?" Journal of Economics, Finance And Management Studies 08, no. 04 (2025): 2060–70. https://doi.org/10.5281/zenodo.15167018.

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This study examines the effect of board size and board independence on the financial reporting quality of statutory entities in Nigeria. Using an ex-post facto research design, data were collected from the audited financial statements of 20 revenue generating statutory entities from 2016 to 2021. The study employed Panel Least Squares (PLS) regression analysis to test the hypotheses. Findings reveal that board size has a significant but negative effect on financial reporting quality, suggesting that larger boards reduce governance effectiveness and hinder financial transparency. Similarly, boa

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Kusumaningtyas, Qinthara. "Do ownership structure and corporate governance mechanisms affect dividend payouts? Evidence from Indonesia." Global Advances in Business Studies 1, no. 1 (2022): 34–42. http://dx.doi.org/10.55584/gabs001.01.4.

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This research aims to show how ownership structure and corporate governance mechanisms influence the dividend policies of nonfinancial companies listed on the Kompas 100 index from 2015–2018. The independent variables are foreign ownership, insider ownership, board independence, board intensity, and board size; the dependent variables are dividend policy measured with dividend payout ratio (DPR), dividend yield (DY), and dividends to total assets (DTA). Six control variables were also considered: leverage, volatility (risk), asset tangibility, age, sales growth, and profitability based on annu

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Ilugbusi, Bamidele Segun, Adedayo Ebenezer Olutoye Olutoye, Omosuyi Julius Surulere, and Folasade Folakemi Ige. "Impact of Corporate Governance Mechanisms on Organisational Efficiency of listed financial firm in Nigeria." African Journal of Stability and Development (AJSD) 16, no. 2 (2024): 485–506. https://doi.org/10.53982/ajsd.2024.1602.16-j.

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This paper examined the effects of corporate governance on the financial institutions’ efficiency in Nigeria. Using a quantitative ex-post facto research design, the study examines the influence of board attributes (size, independence, gender diversity) and audit committee characteristics (size, independence, financial experience) on organisational efficiency as measured through asset turnover. The results show negative efficiency attributable to board size and positive efficiency for board independence and audit committee size using pooled regression analysis from 2012 to 2023. Surprisingly,

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Alipour, Mohammad, Mehrdad Ghanbari, Babak Jamshidinavid, and Aliasghar Taherabadi. "Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data." Corporate Governance: The International Journal of Business in Society 19, no. 3 (2019): 580–610. http://dx.doi.org/10.1108/cg-06-2018-0196.

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PurposeThis study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.Design/methodology/approachDrawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using original survey data from 720 firm-year observations collected from 120 Iranian companies over six years between 2011 and 2016. In this paper, they conducted static and dynamic panel data analysis.FindingsAfter correcting for endogeneity bias, the results showed that there is a significant positive relations

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Dike, Victor Onuorah, and Joseph Kwadwo Tuffour. "Corporate governance practices and firm performance: The moderating effect of female directors." Corporate Governance and Sustainability Review 7, no. 1 (2023): 8–20. http://dx.doi.org/10.22495/cgsrv7i1p1.

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Improved corporate governance practices of banks are viewed as a key mechanism for better performance of banks. Despite the numerous diversification efforts of the Nigerian bank regulators, bank performance remains poor. The study determines the moderating effects of female boards of directors on the relationship between board characteristics and the performance of banks in Nigeria. The quantitative explanatory design utilised a cross-sectional survey sample of 121 respondents from 24 state- and privately-owned banks. Regression analyses were used to examine the effects among the variables. Th

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Kumar, Sanjeev, Aghila Sasidharan, Hanna Olasiuk, and Nitin Simha Vihari. "Does Board Independence Matters for Dividend Policy in Emerging Economies." Procedia Computer Science 221 (2023): 853–60. http://dx.doi.org/10.1016/j.procs.2023.08.061.

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Egorova, Alexandra, and Daria Chigireva. "The influence of corporate governance factors on ESG rating of industrial and IT companies." Russian Management Journal 19, no. 4 (2022): 451–74. http://dx.doi.org/10.21638/spbu18.2021.404.

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The article examines the impact of сorporate governance factors on the еnvironmental, social, and governance rating in companies from industrial and IT sectors. The aim of this study is to identify and measure the impact of corporate governance factors on ESG rating in industrial and IT sectors. The research also includes a country-specific analysis: for European, Asian and American companies. The dependent variable is ESG rating — an indicator of the company’s compliance with environmental, social and governance standards. The paper considers observations of 80 companies since 2005 to 2020. T

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Mukherjee, Tutun, Hrithika Halder, and Som Sankar Sen. "Does Corporate Governance Practices Influence Financial Performance and Corporate Growth: Indian Perspective." Journal of Commerce and Accounting Research 13, no. 1 (2024): 102–23. http://dx.doi.org/10.21863/jcar/2024.13.1.010.

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This article endeavours to investigate the impact of corporate governance practices on financial performance and corporate growth considering a sample of leading 88 non-financial companies listed on the National Stock Exchange for the period 2011–2020. Using static panel data technique, the results show that the proportion of female directors in boardrooms maintains a significant and positive association with corporate financial performance, while board independence and corporate financial performance are associated negatively. On the other hand, no noticeable relationships are found between b

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Rajput, Monika, and Shital Jhunjhunwala. "Corporate governance and payout policy: evidence from India." Corporate Governance: The International Journal of Business in Society 19, no. 5 (2019): 1117–32. http://dx.doi.org/10.1108/cg-07-2018-0258.

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Purpose The purpose of this paper is to study the impact of ownership structure and corporate governance on dividend policy in emerging markets, like India. The study also analyses the moderation effects of board independence between ownership and dividend payout. Design/methodology/approach The data set of 1,546 Indian firms over the period of 2006-2017 has been used in this study. Tobit and logistic regression methods has been used. The data used in this study are collected from the Centre for Monitoring Indian Economy (CMIE) Prowess database. The sample firms are listed on Bombay Stock Exch

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Shah, Avani, Samik Shome, and Sanjay Bhayani. "Firms Characteristics and Board Composition Impact on Dividend Policy: A Study on Role of Crisis (Pandemic) Period in Indian Context." Journal of Commerce and Accounting Research 13, no. 2 (2024): 50–64. http://dx.doi.org/10.21863/jcar/2024.13.2.005.

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The global pandemic has weakened the company’s financial stability and slowed the economy. Using 241 Indian-listed companies of the BSE (A Group) for 5 years (i.e., 2017–2021), the study aims to examine the moderating role of the pandemic crisis on the dividend policy and its determinants associations. Applying the regression technique, the study reveals that profitability, liquidity, leverage, firm size and board independence have significant impact on dividend policy for the Indian listed businesses. However, the overall findings of the study suggest that the instability in the economic cond

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Bundaleska, Elena, Aleksandra Kocheska, and Vladimir Naumovski. "THE INFLUENCE OF BOARD INDEPENDENCE AND INTERNAL AUDIT FUNCTION ON COMPANY’S PERFORMANCE, STUDY OF MACEDONIAN COMPANIES." Balkans Journal of Emerging Trends in Social Sciences 3, no. 2 (2020): 112–21. http://dx.doi.org/10.31410/balkans.jetss.2020.3.2.112-121.

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Corporate governance and company performance are issues that continue to raise interests of the researchers worldwide, as they provide valuable lessons for vast audience, such as company owners, company leaders, supervisors and policy makers. This study aims towards contributing to the previous literature showing that there is positive correlation between corporate governance mechanisms and company performance. It specifically focuses on the correlation between board independence and internal audit function existence with performance of the companies listed on the Macedonian Stock Exchange, fo

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Alshabibi, Badar, Shanmuga Pria, and Khaled Hussainey. "Does board structure drive dividends payout? Evidence from the Sultanate of Oman." Corporate Ownership and Control 18, no. 4 (2021): 218–30. http://dx.doi.org/10.22495/cocv18i4art15.

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The study investigates whether corporate board characteristics influence dividends policy in Omani listed firms. It also examines whether this relationship is determined by the recent global oil crisis. Using a sample of 109 listed firms in Muscat Securities Exchange between 2009 and 2019, we find that dividends payout is positively associated with board independence, board activity, and board nationality diversity. Though, no evidence is found that board size and gender diversity have an impact on dividends payout. Interestingly, when controlling for the global oil crisis, none of the corpora

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AULIA NUR HASANAH and WIDYAWATI LEKOK. "FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMEDIASI." Jurnal Bisnis dan Akuntansi 21, no. 2 (2019): 165–78. http://dx.doi.org/10.34208/jba.v21i2.617.

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The purpose of this study is to get emperical evidence about the influence of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, cash holdings, and number of independence board to the firm value; The influence of managerial ownership, financial leverage, profitability, firm size, and investment opportuinity to the firm value which is mediated by dividend policy. The population are non financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 55 samples and samples selection procedure u

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Hernández-Lara, Ana Beatriz, Juan Pablo Gonzales-Bustos, and Amado Alarcón-Alarcón. "Social Sustainability on Corporate Boards: The Effects of Female Family Members on R&D." Sustainability 13, no. 4 (2021): 1982. http://dx.doi.org/10.3390/su13041982.

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There is growing institutional and social pressure for greater balance, parity, and equality at the highest levels of corporations. This is coupled with an increasing interest in analysing the effects of gender diversity on corporate boards. However, companies may only reap the benefits of gender diversity by achieving better qualified and more independent boards. This study aims to contribute to the open debate on the effects of board gender diversity on R&D, by taking into account the independence of female directors. Panel regression analyses were performed with data for 67 Spanish-list

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Bansal, Nidhi, and Anil K. Sharma. "Audit Committee, Corporate Governance and Firm Performance: Empirical Evidence from India." International Journal of Economics and Finance 8, no. 3 (2016): 103. http://dx.doi.org/10.5539/ijef.v8n3p103.

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Considering the endorsement of Indian Companies Act (2013), the study examines the role of audit committee characteristics (independence and frequency of meetings) in addition with other components of corporate governance (duality, promoter shareholding, board composition, and board size) in improving firm performance. Fixed effect panel data regression was applied on 235 non-financial public limited companies listed in NSE 500. The time period considered was ten years (2004 to 2013). Return on Assets, Return on Equity, Tobin’s q and Market Capitalization were used as proxy of firm performance

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Kamila, Nurul. "CORPORATE GOVERNANCE DAN KEPUTUSAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." Anterior Jurnal 23, no. 2 (2024): 51–56. http://dx.doi.org/10.33084/anterior.v23i2.4927.

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This study aims to determine whether corporate governance such as gender diversity, board size and board independence, as well as company characteristics such as profitability affect capital structure decisions. This study uses panel data from 55 manufacturing sector companies listed on the Indonesian stock exchange from 2014 to 2021. This study uses a random effect regression analysis technique to test the hypothesis, the results of this study are the variables gender diversity, board size and board independence and profitability affect leverage significantly, for corporate governance variabl

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di Biase, Pasquale, and Grazia Onorato. "Board characteristics and financial performance in the insurance industry: An international empirical survey." Corporate Ownership and Control 18, no. 3 (2021): 8–18. http://dx.doi.org/10.22495/cocv18i3art1.

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There are few studies in the literature on how the characteristics of boards of directors affect the performance of insurance companies. The purpose of this research is to investigate the characteristics of a company’s board that can have a significant impact on financial performance in the insurance sector. For this purpose, we performed a dynamic pooled regression model to test the impact of a wide range of board-specific factors. The survey has been conducted on an international sample of 119 listed insurance companies operating in the period 2009-2019. The sample includes companies from th

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Chandra, Budi, and Novia Junita. "Tata kelola perusahaan dan manajemen laba terhadap kebijakan dividen di Indonesia." Jurnal Ekonomi Modernisasi 17, no. 1 (2021): 15–26. http://dx.doi.org/10.21067/jem.v16i1.5188.

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This research expected to understand the effect of corporate governance and earning management on dividend policy. The dependent variable selected for the research was the dividend payout ratio, while the independent variable was determined by the size of the board of commissioners, independence of board commissioners, managerial ownership, individual ownership, institutional ownership, directional accrual, firm age, firm size, leverage, and profitability. Samples for research were all companies registered under the Indonesia Stock Exchange, these were chosen using a purposive sampling method

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Chandra, Budi, and Novia Junita. "Tata kelola perusahaan dan manajemen laba terhadap kebijakan dividen di Indonesia." Jurnal Ekonomi Modernisasi 17, no. 1 (2021): 15–26. http://dx.doi.org/10.21067/jem.v17i1.5188.

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This research expected to understand the effect of corporate governance and earning management on dividend policy. The dependent variable selected for the research was the dividend payout ratio, while the independent variable was determined by the size of the board of commissioners, independence of board commissioners, managerial ownership, individual ownership, institutional ownership, directional accrual, firm age, firm size, leverage, and profitability. Samples for research were all companies registered under the Indonesia Stock Exchange, these were chosen using a purposive sampling method

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Chen, Cai Yun, Saidatul Nurul Hidayah Jannatun Naim Nor-Ahmad, and Raja Haslinda binti Raja Mohd. Ali. "The effect of CG on tax avoidance: The moderating role of company size." Multidisciplinary Science Journal 7, no. 8 (2025): 2025415. https://doi.org/10.31893/multiscience.2025415.

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This paper focuses on the impact of different corporate governance characteristics, such as board size, board independence, board gender diversity, audit committee effectiveness and institutional ownership on the tax avoidance of 500 publicly listed firms in China, while considering the moderating effect of company size. We find that larger boards lead to more tax avoidance, with board members diffusing the responsibility, but a higher level of independence and a higher female presence on the board mitigates the effect. The results show that audit committee effectiveness and a greater percent

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Mehdi, Mili, Jean-Michel Sahut, and Frédéric Teulon. "Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?" Journal of Applied Accounting Research 18, no. 3 (2017): 274–97. http://dx.doi.org/10.1108/jaar-07-2014-0079.

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Purpose The purpose of this paper is to study the impact of the ownership structure and board governance on dividend policy in emerging markets. The authors test whether the effects of corporate governance on dividend policy change during crisis periods. Design/methodology/approach The authors use a panel regression approach on a sample of 362 non-financial listed firms from East Asian and Gulf Cooperation Council countries. Findings The results provide evidence that dividend payout decision increases with institutional ownership and board activity. The authors find that in emerging countries,

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PERMANASARI, MEIRYANANDA. "Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan di Indonesia." Jurnal Bisnis dan Akuntansi 19, no. 1 (2018): 27–37. http://dx.doi.org/10.34208/jba.v19i1.62.

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The purpose of this research is to examine the variables that influence dividend policy on non-financial companies in Indonesian and to get the empirical evidence whether variables being respectively examined were financial performance, firm size, financial leverage, board independence, free cash flow, firm growth, liquidity, earnings per share, and net profit margin. Dividend payout ratio was used as proxies of dividend policy. The population of this research is 413 non-financial companies. Sampling techniques that used in this research is purposive sampling. There are 73 non-financial compan

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Leggatt, Sandra G., and Judith Dwyer. "From the Editors." Australian Health Review 29, no. 2 (2005): 133. http://dx.doi.org/10.1071/ah050133.

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AS FORESHADOWED IN OUR LAST ISSUE, an Editorial Board has been established by the Australian Healthcare Association, with the task of setting policy directions and safeguarding the independence of the journal (see page 256 for the list of the founding members). We look forward to working with the new Board and extend a warm welcome to the members.

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