scholarly journals Women in Top Management: Performance of Firms and Open Innovation

2021 ◽  
Vol 7 (1) ◽  
pp. 87
Author(s):  
Safdar Husain Tahir ◽  
Muhammad Rizwan Ullah ◽  
Gulzar Ahmad ◽  
Nausheen Syed ◽  
Alia Qadir
Keyword(s):  
Gender Equity ◽  
Audit Committee ◽  
Negative Impact ◽  
Positive Impact ◽  
Gender Diversity ◽  
Financial Behavior ◽  
Annual Reports ◽  
Director General ◽  
Top Management ◽  
Regression Diagnostics

The lack of women’s presence in firms’ top management positions reflects gender equity problems, especially in South Asia, including Pakistan, and contours a firm’s financial behavior. Based on the underpinning of the conceptual framework developed by a combination of fourteen femininity theories, the current study investigates women’s induction in top management and its impact on a firm’s financial behavior. We collected data from annual reports of 60 non-financial firms listed at the Pakistan Stock Exchange (PSX) for 2013–2019. The study uses the return of assets (ROA), firm’s stability (FSTB), and risk-taking behavior (RTB) as dependent variables. Meanwhile, board gender diversity (BGD), female CEO (FCEO), female director-general (FDG), and female in audit committee (FIAC) are taken as independent variables. A multiple regression diagnostics approach is applied to analyze the data. The study reveals the positive impact of BGD on ROA and FSTB. However, this effect is adverse to RTB. The FIAC shows a positive (negative) impact on ROA (RTB). It also finds a negative impact of FCEO and FDG on ROA and FSTB.

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

scholarly journals Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah

2021 ◽  
Vol 9 (1) ◽  
pp. 73-89
Author(s):  
Sartini Wardiwiyono ◽  
◽  
Arty Fitria Jayanti ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Annual Reports ◽  
Observation Data ◽  
Islamic Banks ◽  
Corporate Social

The aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance. Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate zakat being reported in the Statement of Zakat Fund Sources and Disbursements has positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed.

Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality

2019 ◽  
Vol 28 (1) ◽  
pp. 26-50 ◽  
Author(s):  
Abdulaziz Alzeban
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Negative Impact ◽  
Empirical Work ◽  
Internal Audit ◽  
Reporting Quality ◽  
Positive Influence ◽  
Financial Reporting Quality ◽  
Annual Reports ◽  
Content Type

Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality. Findings Findings indicate that when IA reports directly to the audit committee (AC), there is a significant positive influence upon FRQ. Conversely, when IA reports to the chief executive officer (CEO) or chief financial officer (CFO), there is a negative impact on FRQ. It is further shown by the results that lower income-increasing accruals are evident when there is greater IMPLEMENT, thereby showing an accompanying positive influence on FRQ. Moreover, the results indicate that greater adoption of such recommendations is also associated with internal reporting lines, i.e. when IA reports directly to the AC, FRQ results improved. Originality/value These findings contribute to the literature in the field of IA reporting, by introducing new insights regarding reporting lines and IMPLEMENT, and the influence of these on FRQ, and by establishing those insights through empirical work undertaken in the UK where little research on this issue has been reported.

scholarly journals MCCG 2012 versus MCCG 2017: Board Gender Diversity and Women CEO Issues within the Male-dominated Oil and Gas Industry

2019 ◽  
Vol 10 (2) ◽  
pp. 122
Author(s):  
Dayana Mastura Baharudin ◽  
Maran Marimuthu
Keyword(s):  
Oil And Gas ◽  
Top Management Team ◽  
Gender Diversity ◽  
Oil And Gas Industry ◽  
Management Team ◽  
Annual Reports ◽  
Top Management ◽  
Gas Industry ◽  
Board Gender Diversity ◽  
The Impact

Purpose – This study investigates the impact of the two main determinants of strengthening the Board and Top Management Team through gender diversity contrasting between the pre and post MCCG 2017 era.Design/methodology/approach – The study will employ the judgmental sampling method followed by descriptive statistics, regression analysis and quantitative content analysis derived from MCCG 2012 and MCCG 2017 as issued by the Malaysian Securities Commission together with prior research to analyse the annual reports in order to explore the reporting of gender diversity across the Board and Top Management Team.Originality/value – This study is a systematic review of prior recent research developments in the Malaysian Securities Commission’s MCCG 2012 and MCCG 2017. The Board of Directors and Top Management Team scoring index could also be applied to other PLCs within the ASEAN oil and gas industry.

scholarly journals Relationship between Earning Multiples, Corporate Governance and Earnings Management Practices: An Empirical View with a Mediation Analysis

2019 ◽  
Vol IV (I) ◽  
pp. 387-395
Author(s):  
Syeda Faiza Urooj ◽  
Muhammad Anees Khan ◽  
Muzammal Ilyas Sindhu
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Management Practices ◽  
Negative Impact ◽  
Positive Impact ◽  
Random Effect ◽  
Random Effect Model ◽  
Mediation Process ◽  
New Findings ◽  
Significant Negative Impact

This paper investigated the effect of corporate governance in improving the earnings multiple and reducing the discretionary accruals. This study developed four econometrics models. Random effect model employed for examining the first three econometric models, while for the fourth econometric model study used Andrew F. Hayes mediation process. Results suggest that BOD size, BOD meetings and audit committee size has a significant positive impact on earnings multiples, while earnings multiples have a negative impact on dictionary accrual. Moreover, BOD size and audit committee size has a significant negative impact on dictionary accrual, whereas BOD meetings and employee ownership has a significant positive impact on dictionary accrual. The results further revealed the novel link that earnings multiples partially mediate the relationship between corporate governance variables and dictionary accrual. The new findings provide important insights for all the stakeholders like government, practitioners, academia, researchers, banks, Bursa Malaysia, security commission and public listed companies.

scholarly journals The Impact of Corporate Social Responsibility on the Financial Performance of Listed Companies in Thailand

2021 ◽  
Vol 13 (16) ◽  
pp. 8920
Author(s):  
Muttanachai Suttipun ◽  
Pankaewta Lakkanawanit ◽  
Trairong Swatdikun ◽  
Wilawan Dungtripop
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Descriptive Analysis ◽  
Listed Companies ◽  
Annual Reports ◽  
Corporate Social ◽  
The Impact

This study aims to: (1) investigate the amount of corporate social and environmental responsibility (CSR) spending, awards, and activities of listed companies in the Stock Exchange of Thailand (SET) and in the Market for Alternative Investment (MAI); (2) test the impact of CSR spending, awards, and financial performance activities; and (3) examine the amount of CSR spending, awards, and activities between companies with and without a CSR committee. The sample included all the listed companies in the resource industry from the SET and the MAI. The data were collected from the companies’ annual reports from 2015 to 2019. Descriptive analysis, an independent-sample t-test, a correlation matrix, and an unbalanced panel data analysis were used to analyze the data. The average level of spending per activity was 2.2964 million baht. There were, on average, 2.1741 awards and 11.4178 activities during the studied period. Moreover, there was a significant negative impact of CSR spending, and a positive impact of CSR awards and activities, on corporate financial performance. Finally, there was a significantly different amount of CSR spending, awards, and activities between the companies with and without a CSR committee. The findings of this study demonstrate that legitimacy theory can be used to explain the benefit of CSR to Thai-listed companies, although CSR is still a voluntary corporate responsibility in Thailand.

Gender Diversity in Board of Directors

2018 ◽  
pp. 20-38
Author(s):  
Meltem Akca ◽  
Burcu Özge Özaslan Çalışkan
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Board Of Directors ◽  
Critical Mass ◽  
Gender Diversity ◽  
Annual Reports ◽  
Workforce Diversity ◽  
Top Management ◽  
Different Cultures

Gender diversity in corporate governance is a popular topic in management environment studies. One of the most significant components of this concept is women in boards. Due to the inequalities of women in boards there are a number of academic studies on women in top management. This chapter explains gender diversification problem in boards. Furthermore, reasons for workforce diversity in decision-making levels are determined. The role and critical mass of women members in different cultures are discussed. Finally, it introduces the representation levels of women in the boards of BIST 100 companies in Turkey. Data is obtained from annual reports, websites, and related documents of companies.

MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 54-64
Author(s):  
Wahyu Pramesti ◽  
Sayekti Endah Retno Meilani
Keyword(s):  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Annual Reports ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Using Data ◽  
The Impact

The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtained te evidance that audit quality in Indonesia be affected by rotation of public accounting firms and rotation of audit partners. The result show that rotation of audit partners has positive impact to audit quality. While negative impact given by rotation of public accounting firm to audit rotation. It means that the higest frequent of rotating audit partners will increase the audit quality. To the contrary, while higest frequent rotation of public accounting firms will decrease the audit quality.

scholarly journals The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

2016 ◽  
Vol 11 (2) ◽  
pp. 7-19 ◽  
Author(s):  
Halil Emre Akbas
Keyword(s):  
Audit Committee ◽  
Gender Diversity ◽  
Annual Reports ◽  
Environmental Disclosure ◽  
Board Size ◽  
Independent Variables ◽  
Board Characteristics ◽  
And Gender ◽  
Board Gender Diversity ◽  
The Relationship

Abstract This study primarily aims to analyze the relationship between selected board characteristics and the extent of environmental disclosure in annual reports of Turkish companies, using a sample of 62 non-financial firms listed on the BIST-100 index at the end of 2011. The content analysis is used to measure the extent of environmental disclosure. Four board characteristics, namely board size, board independence, board gender diversity and audit committee independence, are considered as the independent variables that may have an impact on the extent of the environmental disclosures of Turkish companies. According to the results of the regression analysis, only board size has a statistically significant and positive relationship with the extent of environmental disclosure. This result implies that firms with larger boards disclose more environmental information than firms with smaller boards. On the other hand, the rest of the independent variables are found to be unrelated to the extent of environmental disclosure. The low degree of independence and gender diversity on the boards of the sample companies for the time period analyzed in the study could be one possible explanation for this result.

scholarly journals AUTHORITY OF DIRECTORATE GENERAL OF SPACE MINISTRY OF WORKGENERAL UNDER THE MINISTRY OF AGRARIAN AND GOVERNANCE / BPN

2019 ◽  
Vol 1 (01) ◽  
pp. 47-58
Author(s):  
Upik Hamidah
Keyword(s):  
Land Management ◽  
Land Surface ◽  
Spatial Planning ◽  
Negative Impact ◽  
Positive Impact ◽  
State Institution ◽  
Public Works ◽  
Director General ◽  
Legal Method ◽  
Water Space

The rise of the Ministry of Agrarian Affairs and Spatial Planning / BPN in 2015 is a new chapter for BPN institutions. In view of the existence of these ministries, the functions and duties of the Director General of Spatial Planning of the Ministry of Public Works are merged into a ministry institution named the Ministry of Agrarian Affairs and Spatial Planning / BPN. So that change is based on increasing the authority of a state institution, and that authority is increasing and strategic.But in reality in the field, the two ministries are juxtaposed, many are involved. Therefore, it will be discussed in this quiz in accordance with the Regulation of the Director General of Spatial Planning of the Ministry of Public Works who is in charge of the ministry of agrarian affairs and spatial planning / BPN. The purpose of this study is to analyze the authority of the director general of spatial ministry of public works under the ministry of agrarian and spatial planning / BPN.This study uses a normative legal method, with the approach to the legislation and other literature. Based on research results, the authority of the Director General of Spatial Planning of the Ministry of Work under the Ministry of Agrarian Affairs and Spatial Planning / BPN is an institutional opportunity to unify land management comprehensively. The regulation and management of land is not limited to land surface space but encompasses underground space, above ground space, water space and surface space itself, Positive Impact of the existence of the Director General of Spatial Planning under the Ministry of Agrarian Affairs and Spatial Planning / BPN mandates the state to conduct land affairs in a manner to spread includes earth, water, space and natural resources for the greatest prosperity of the people. The Negative Impact of the Authority of the Director General of Spatial Planning under the Ministry of Agrarian Affairs and Spatial Planning / BPN is the need for harmonization of various laws and regulations relating to spatial planning and land management, to facilitate implementation in the field.

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