scholarly journals The Relationship between Environmental Reporting and Corporate Governance: Empirical Evidence from Pakistan

Globalization ◽  
2019 ◽  
Author(s):  
Mehwish Naseer ◽  
Kashif Rashid
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Environmental Reporting ◽  
The Relationship

Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emelia A. Girau ◽  
Imbarine Bujang ◽  
Agnes Paulus Jidwin ◽  
Jamaliah Said
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Listed Companies ◽  
Probit Regression ◽  
Best Interest ◽  
Board Size ◽  
Corporate Fraud ◽  
Content Type ◽  
Challenges And Opportunities ◽  
The Relationship

Purpose This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia. Design/methodology/approach The sample of fraudulent companies in this study is the public listed companies that were charged with furnishing false statements to the Securities Commission of Malaysia and Bursa Malaysia Securities Berhad and was listed in the Malaysian Securities Commission Enforcement Release from the year 2000 to 2016. The non-fraudulent companies, which are the control companies in this study, were selected from public listed companies listed in Bursa Malaysia, based on their similarity to the fraudulent companies in terms of time, size and industry type. The panel probit regression analysis was used to examine the relationship between corporate governance characteristics and the occurrence of corporate fraud. Findings The findings of this study suggest that board size and executive directors’ compensation are the corporate governance characteristics that can effectively combat corporate fraud incidences in Malaysia. The corporate governance features, namely the board of directors’ independence, frequency of board meetings, CEO duality, CEO’s age, and share ownership owned by directors and CEO, do not significantly influence corporate fraud incidences in Malaysia. Originality/value Although previous studies provide inconsistent findings on the association between board size and corporate fraud incidences, this study contributes to the existing literature by providing empirical evidence that smaller board sizes provide more effective monitoring functions to minimize corporate fraud incidences in the Malaysian context. The empirical evidence also supports the agency theory proposition where managers with high compensation will act in the best interest of shareholders and less likely to focus on their interests, thus deterring them from committing fraudulent acts.

scholarly journals The Effect of Financial Conditions, Growth, and Debt to Equity Ratio on Company Sustainability with Corporate Governance as a Moderating Variable

2020 ◽  
Vol 1 (2) ◽  
pp. 147
Author(s):  
Verawati Verawati
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Financial Condition ◽  
Financial Conditions ◽  
Result Show ◽  
Equity Ratio ◽  
The Relationship ◽  
Positive Effect

The purpose of this study is to get an empirical evidence whether financial condition, growth, and debt to equity ratio have a significant effect on company sustainability. Sample consists of companies that listed on Indonesian Stock Exchange since 2014 to 2017 and participating in the CGPI survey conducted by Indonesian Institute for Corporate Governance. Using multiple regression and moderated regression, the empirical results show that financial condition and debt to equity ratio has a significant positive effect on company sustainability, meanwhile growth does not have a significant effect in company sustainability. This study also try to get an empirical evidence whether corporate governance has a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. The result show that corporate governance does not have a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. Further study can use ASEAN CG Scorecard to obtain corporate governance scores and make a comparisons between industries.

scholarly journals The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia

2014 ◽  
Vol 11 (1) ◽  
pp. 75
Author(s):  
Mohd Rashdan Sallehuddin
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Listed Companies ◽  
Annual Reports ◽  
Executive Directors ◽  
Government Ownership ◽  
Environmental Reporting ◽  
Female Director ◽  
The Impact ◽  
The Relationship

The paper aims to examine the impact of the relationship between the elements of corporate governance and environmental reporting of public listed companies in Malaysia. This study adopts a cross sectional analysis by examining the 2010 annual reports of 254 public listed companies and using content analysis as the method to measure the extent of environmental reporting and compared with various corporate governance measures. Regression analysis was used to examine the relationship between Corporate Environmental Reporting (CER) and independent variables of Corporate Governance (CG) namely independent non-executive directors, audit committee composition, female director, duality, managerial and government ownership. Analysis found a significant relationship between the extents of environmental reporting with government ownership. In contrast, the extent of CER is insignificant with relation of independent non-executive directors, audit committee composition, female director, duality and managerial ownership. The results could be useful to provide evidence to regulatory bodies to look further and to identify the elements of corporate governance that will enhance the CER.

scholarly journals International Diversification, Corporate Social Responsibility, And Corporate Governance: Evidence From Korea

2015 ◽  
Vol 31 (2) ◽  
pp. 743 ◽  
Author(s):  
Eunho Cho ◽  
Sungbin Chun ◽  
Donseung Choi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Multinational Corporations ◽  
International Diversification ◽  
Domestic Market ◽  
Corporate Social ◽  
Korean Market ◽  
The Relationship

We examine how multinational corporations (MNC) international diversification (ID) is related to their corporate social responsibility (CSR) activities in the domestic market. We also investigate whether corporate governance, specifically the conglomerate (chaebol) structure, affects the relationship between ID and CSR activities in the domestic market. We perform empirical analysis using a sample of 606 firm-year observations of Korean-listed manufacturing MNCs from 2005 to 2010. We find that ID is negatively associated with CSR, and that this relationship is stronger for chaebol firms. These results are robust after controlling for various factors that affect measurements of ID. Our findings suggest that ID related to market diversification through exports and foreign affiliates appears to push MNCs to perform fewer CSR activities in the domestic market. Our findings also indicate that the effect of chaebol firms on the relationship between ID and CSR is greater than that of non-chaebol firms in Korean market. Our study contributes to the ID and CSR literature as the first study to provide empirical evidence on the association between ID and CSR activities in the domestic market for Korean firms using three aspects of ID measurement. Given that empirical evidence on this issue is very limited, our findings have implications for academics, practitioners, and policymakers in understanding the relationship between ID and CSR strategy.

How auditor locality affects audit report timeliness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ameneh Bazrafshan ◽  
Simin Dehghani Madise
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Committees ◽  
Audit Report ◽  
Content Type ◽  
Auditor Quality ◽  
The Relationship ◽  
Linear Regressions

Purpose Despite extensive research on the determinates of audit report timeliness, there is limited empirical evidence on the effect of auditor locality on audit report timeliness. Therefore, this study aims to examine the relationship between auditor locality and audit report timeliness. Furthermore, this study investigates the moderating roles of audit committee, corporate governance and auditor quality in this relationship. Design/methodology/approach In this study, the information of 157 companies listed on the Tehran Stock Exchange during the period 2013–2019 has been collected. Moreover, multivariate linear regressions were used to test the hypotheses. Findings Findings show that in general, there is no significant relationship between auditor locality and audit report timeliness. However, empirical evidence suggests that in companies with specialized audit committees, strong corporate governance and high-quality auditors, auditor locality improves audit report timeliness. Originality/value Overall, the results indicate that there are some circumstances in which auditor locality affects the audit report timeliness. Specifically, the association of auditor locality and audit report timeliness is conditional to audit committee, corporate governance and auditor quality.

scholarly journals Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi

2020 ◽  
Vol 30 (10) ◽  
pp. 2471
Author(s):  
Ni Putu Gita Darmayanti ◽  
Ni Made Dwi Ratnadi ◽  
Ayu Aryista Dewi ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Research Population ◽  
Culture Performance ◽  
The Relationship ◽  
Positive Effect

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.

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