The purpose of this paper is to extend the existing literature by empirically examining effect board characteristics on earnings management (EM) from a developing region perspective. study further adds whether firm size moderates relationship between and EM. This employs data drawn 88 listed firms in East African Community (EAC) for period 2011 2020. used system generalized method moments (SGMM...

This research examines how profitability, company size, board independence, and gender diversity affect carbon emission disclosures in Indonesian companies. The sample of this study consists 36 manufacturing companies which were consecutively listed on Stock Exchange from 2015 to 2018. measured using a disclosure checklist consisting 18 items. Using multiple regression analysis, found that are ...

The paper examines the moderating role of board size between characteristics and bank’s performance. study collected data from 18 licensed banks in Ghana 2012 to 2020, giving 180 observations for this study. adopted System Generalized Method Moments assess causal relationship bank's performance Ghana. was control problems endogeneity unobserved heterogeneity issues. findings show a significant ...

This article investigates the relationship between the characteristics of medical licensing boards and the frequency with which boards discipline physicians. Specifically, we take advantage of variation in the structure of medical licensing boards between 1993 and 2003 to determine the effect of organizational and budgetary independence, public oversight, and resource constraints on rates of ph...