This study aims to analyze the quality of Sustainability Reporting disclosures and test factors that influence them. The is identified using content analysis techniques based on GRI Standards. Standards latest guideline launched by Global Initiative which became effective in 2018 Indonesia. Factors influencing were tested quantitative methods multiple regression analysis. used 36 samples obtain...

An extensive finance literature has suggested that independent (outside) directors monitor firm management and thereby increase firm value. Monitoring by a firm’s independent directors is, however, costly and the level of board monitoring should be endogenously determined as a function of firm characteristics. We show that a negative relationship between board monitoring and uncertainty is a di...

Introduction/Main Objectives: This research aims to empirically show the positive influence of board directors' characteristics on company performance, proxied by female directors, political connections, economic and/or business educational backgrounds, and education levels. Background Problems: Essential are required produce quality strategies because they directly affect performance SOEs, Reg...

When financial markets are not well developed and when shareholders are not well protected, the role of the board of directors becomes more important as the only available control mechanism for management opportunism. Venezuela is an ideal case study to test this proposition because both of these issues are particularly severe. The specific question that we want to answer is: Does corporate the...

This study aims to identify the board of directors’ characteristics affecting commercial banks’ performance in Vietnam. The paper is based on data collected over eleven years (2010–2020) for a set 35 Vietnamese banks listed stock market. author explores director Vietnam platform quantitative regression method-System Generalised Method Moments. concludes that statistically significant factors in...