Indian Journal of Corporate Governance最新文献_第2页

Towards a Sustainable Future: The Interaction of Corporate Governance and Sustainable Policies with Corporate Social Responsibility 迈向可持续的未来：公司治理和可持续政策与公司社会责任的相互作用

Indian Journal of Corporate Governance Pub Date : 2023-12-01 DOI: 10.1177/09746862231205652

Ankita Nandi, Nidhi Agarwala, T. N. Sahu

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Female Directors and Investment Efficiency: New Evidence from an Emerging Market 女性董事与投资效率：新兴市场的新证据

Indian Journal of Corporate Governance Pub Date : 2023-12-01 DOI: 10.1177/09746862231205649

T. Dao, Quoc Trung Tran, Thi Bich Nga Vuong, Son Dai Le

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The Effect of Risk Management Committee Characteristics on Firm Performance: An Empirical Investigation 风险管理委员会的特征对公司业绩的影响：实证调查

Indian Journal of Corporate Governance Pub Date : 2023-12-01 DOI: 10.1177/09746862231213422

Ahmad A. Toumeh

{"title":"The Effect of Risk Management Committee Characteristics on Firm Performance: An Empirical Investigation","authors":"Ahmad A. Toumeh","doi":"10.1177/09746862231213422","DOIUrl":"https://doi.org/10.1177/09746862231213422","url":null,"abstract":"This research investigates how the characteristics of a risk management committee (RMC), as a recently emerging sub-committee within the board of directors, impact firm performance indicators. The investigation employs a dataset encompassing service and manufacturing firms that are listed on the Amman Stock Exchange (ASE) over the period 2019–2022, comprising a total of 236 firm-year observations. The primary statistical technique utilised in the study is fixed-effect regression with Huber–White standard errors. The findings demonstrate that RMC attributes such as size, independence and meeting frequency exert a significant and positive effect on return on assets, return on equity and Tobin’s Q. These insights hold practical implications for stakeholders, regulators and policymakers in assessing the influence of RMC characteristics on firm performance within the context of the ASE. Understanding these dynamics can inform decision-making and regulatory frameworks, promoting effective risk management practices in publicly traded corporations. The current study represents the initial empirical exploration within the corporate governance literature concerning the nexus between RMC qualities and firm performance in Jordan.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"121 15","pages":"323 - 342"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138608299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Corporate Governance and Islamic Behavioural Finance: A Review from Malaysia and GCC Countries 公司治理与伊斯兰行为金融学:来自马来西亚和海湾合作委员会国家的评论

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231178959

Ooi Kok Loang

{"title":"Corporate Governance and Islamic Behavioural Finance: A Review from Malaysia and GCC Countries","authors":"Ooi Kok Loang","doi":"10.1177/09746862231178959","DOIUrl":"https://doi.org/10.1177/09746862231178959","url":null,"abstract":"This study examines the mediating effect of investors’ sentiment on the relationship between corporate governance (CG) and herding and risk-averse behaviour in the Shariah-compliant stocks in Malaysia and Gulf Cooperation Council (GCC) countries. Panel data and quantile regressions are adopted, and the research timeframe is 2017 to 2021. The result shows that remuneration. Audit Committee, risk management and internal control and engagement with stakeholders significantly and positively correlate to Malaysia, Kuwait, Oman, Qatar, Saudi and the UAE stock returns. Board responsibility is the only variable significant in Malaysia, Saudi and the UAE. The result implies a full mediation as the CG has caused the changes in investors’ sentiment and subsequently triggered the investors to herd and become risk-averse. The impact of CG is more pronounced in the upper and lower quantiles of the returns of Malaysia, Saudi and the UAE, as well as the median quantile of Bahrain, Kuwait, Oman and Qatar. The result of this study contributes to policymakers, regulators and practitioners in identifying the best CG practices that assist the Shariah-compliant stocks in Malaysia and GCC countries to gain a better stock return, investors’ sentiment and behaviour. The results assist the governments in the impact and benefits of adopting CG in different Islamic countries.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"16 1","pages":"28 - 51"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48595762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context 公司治理是否影响风险披露？印度语境下的实证分析

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231170428

R. Gupta, Jacqueline Symss

{"title":"Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context","authors":"R. Gupta, Jacqueline Symss","doi":"10.1177/09746862231170428","DOIUrl":"https://doi.org/10.1177/09746862231170428","url":null,"abstract":"This study aims at identifying the determinants of corporate governance that impact corporate risk disclosure in India’s top non-financial listed companies based on market capitalisation. The analysis of the study is based on risk disclosure practices of the leading non-financial listed companies using annual reports as well as risk disclosure practices in the presence of various regulations. The risk exposure is measured using manual content analysis while the impact is analysed using multiple regression. The empirical findings reveal that the corporate risk disclosure level has improved significantly. The major corporate governance variables namely board size and ownership are insignificant to risk disclosure whereas audit committee meetings and role duality are somewhat significant. Firms having bigger size plays a major role in risk disclosure practices of companies, on the other hand, liquidity and growth of the firm do not influence risk disclosure practice. Due to the constant fallouts of companies, this paper tries to analyse the role of corporate governance practices in minimising companies’ risk exposure. The results of the study help analyse the failures in corporate governance practices that lead to companies’ poor disclosure policies.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"16 1","pages":"9 - 27"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47975636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of Governance Practice on Firm Value: Governance Professionals’ Perception Study 治理实践对企业价值的影响:治理专业人员的感知研究

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231170425

Azhaguraja N, Malabika Deo, S. Thiyagarajan

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Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India 公司治理对创造性会计实践的影响:来自印度证交所上市公司的证据

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231170422

Juhendra Debbarma, C. Roy

{"title":"Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India","authors":"Juhendra Debbarma, C. Roy","doi":"10.1177/09746862231170422","DOIUrl":"https://doi.org/10.1177/09746862231170422","url":null,"abstract":"This paper investigates the effects of corporate governance on creative accounting practice in Indian NSE-listed public companies. To get insights and analysis of how mitigating effects of governance issues can impact creative accounting practices, a specific set of factors is identified and the multistage technique design is employed to collect samples of 51 companies with 255 firm-year observations for the years 2017–2021. The value of discretionary accrual as estimated using the modified Jones model. The panel data are used for analysis and testing the hypothesis with the help of Stata 15 version statistical software. The results of this study demonstrated that only audit independence has a considerable negative influence on creative accounting practice, indicating that increasing the number of audit independence could reduce unethical accounting manipulation in financial reporting practice. The paper digs further and provides additional details that the board size, return on asset and firm growth significantly appears under a flag of positive creative accounting practices. In contrast, the board’s independence, audit committee, firm size and leverage have no such influence on creative accounting practice. The study also recommends that companies should have an independent audit committee, so as to minimise the accounting irregularities in financial reports.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"16 1","pages":"52 - 78"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43873379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Editorial 编辑

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231180861

S. Murthy, J. Kiranmai

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Status of Women in Corporate Governance in the Private Sector Companies in India 印度私营部门公司治理中妇女的地位

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231172000

R. Raut, Amruta Deshpande, K. Gupta, Natashaa Kaul, Nivedita Ekbote

{"title":"Status of Women in Corporate Governance in the Private Sector Companies in India","authors":"R. Raut, Amruta Deshpande, K. Gupta, Natashaa Kaul, Nivedita Ekbote","doi":"10.1177/09746862231172000","DOIUrl":"https://doi.org/10.1177/09746862231172000","url":null,"abstract":"We investigated the status of women in corporate governance in Indian private sector enterprises. A quantitative empirical study was conducted on a convenient sample of 22 women who are members of the supervisory board or the board of directors of BSE 100 companies in India. An in-depth interview was used as a research tool. A 5-point Likert scale questionnaire was prepared to address a few objectives. The study documents that, despite the numerous misconceptions encountered in their job, women generally believe they are appreciated equally by their male co-workers. Achieving work–life balance is a significant problem because of the complex nature of women’s roles in their home and professional lives. The study also documents that women’s development in corporate governance bodies is based on the assistance they get from the more extensive system and society. Research identifies the antecedents of corporate governance and work environment. This research contributes to the study of corporate governance in the workplace. It offers insights into how women handle social bias and work–life balance to succeed professionally. The study’s outcome is helpful for all the stakeholders to understand the various factors which significantly influence women’s position in the work environment to make corporate governance more effective.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"16 1","pages":"94 - 107"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46914423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives 董事会属性与企业社会责任：系统文献综述与未来研究展望

Indian Journal of Corporate Governance Pub Date : 2023-06-01 DOI: 10.1177/09746862231170429

Shuchi Pahuja, A. Agrawal

{"title":"Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives","authors":"Shuchi Pahuja, A. Agrawal","doi":"10.1177/09746862231170429","DOIUrl":"https://doi.org/10.1177/09746862231170429","url":null,"abstract":"The relationship between board attributes and corporate social responsibility (CSR) has gained considerable attention from academicians and researchers in the past few decades. This systematic literature review paper aims to analyse empirical evidence on the impact of board characteristics on CSR. A content analysis of 159 articles extracted systematically from the Scopus and WOS databases revealed a significant upsurge in the area in the last decade mainly in the past three years. It was found that a large majority of the existing works were single-country studies mainly from the developed nations; though cross-country works and research from developing countries have gained momentum in recent years. The study highlighted important trends in publication in the area, the most researched as well as less analysed board attributes, various measures of CSR variables, the type of sample organisations considered, and commonly used research techniques. The study makes a useful contribution to the extant literature by providing insight into the existing works and indicating knowledge gaps and future research perspectives. The findings of the study would also be useful for the policy makers and regulators in further strengthening the corporate governance codes and regulations, so as to help organisations in improving their social performance.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"16 1","pages":"108 - 138"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48127947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0