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The study attempts to investigate the impact of corporate governance (CG) attributes on return on assets (ROA) of listed information technology companies in Bangladeshi. Secondary sources of data over the period of 5 years from 2018 to 2022 collected from Dhaka Stock Exchange (DSE) of the sample companies are used to analyze and mean, standard deviation, VIF, maximum, minimum and multiple regression techniques are applied to reach the objectives of the study. The results represent that there is a strong positive influence of corporate on ROA. Board size and nomination and remuneration committee are positively associated with ROA at 5% level of significance. On the other hand, a significant negative relationship between board independence and firm size proxied by total assets and ROA is seen. Audit committee independent, firm age, board meeting and firm performance of information technology listed companies are not statistically significantly related. The results of the study are more effective to management, shareholders, creditors and potential investors to make a useful decision for the companies.

Using a novel dataset of US companies' regular board meeting schedules, we find evidence of informed trading by outside directors prior to board meetings. During the days prior to board meetings, when outside directors possess private information, they make more profitable and larger purchases than they do during other periods. We find no such patterns among inside directors who possess private information regardless of the timing of board meetings. We further find that the profitability of outside directors' purchases made prior to board meetings is associated with subsequent news disclosures and is realized shortly after the purchases, consistent with the opportunistic use of private board meeting information. Our findings suggest that providing private information to outside directors in preparation for board meetings—a process deemed necessary for effective board monitoring—can facilitate opportunistic insider trading. [ABSTRACT FROM AUTHOR]

This study investigated how board characteristics such as board size (BOSI), board independence (BOID), board gender diversity (BOGD), and board meeting (BOMT) impact the performance of the Nigerian oil and gas sector. Seven oil and gas firms were randomly selected, and data collected on the relevant variables for ten (10) years. Data were descriptively analysed using mean, standard deviation, skewness, and kurtosis, while a panel data model was used as the estimation technique. The study found that BOSI, BOID, and BOGD positively and significantly impact the performance of oil and gas firms in the country. Though the relationship between BOMT and the performance of oil and gas firms is positive, it was not statistically significant. It is, therefore, concluded that critical attention should be paid to board characteristics as they play critical role in monitoring the company's management, establishing strategic direction, and protecting the interests of shareholders and stakeholders. This study recommends that oil and gas firms maintain stipulated number of independent directors that could help sustain positive and significant association between board independence and performance of the sector.

AbstractThe study examined the relationship between board characteristics and firm performance and the moderating effects of firm size, the board size, and firm age between board characteristics and firm performance. This study considers the legal reforms implemented after the Indian Companies Act 2013. Data from 113 firms with 904 observations from 2012–13 to 2019–20 were analyzed using the fixed panel data estimation approach. A subsample analysis is employed, dividing the data by firm size, the board size, and firm age to test the robustness of the results. The results show that the board size, female director, Promoter CEOs, meeting frequencies, and attendance rate positively affect firm performance. At the same time, the impact of the independent directors and busy CEO has a negative impact on performance. Male CEOs are beneficial for firm performance. The study adds to the literature by identifying critical board characteristics in light of ongoing regulatory reform in emerging economies like India. It has implications for regulators and policymakers who are entrusted with the framing of corporate governance policies.

The main objective of the study was to evaluate the effectiveness and performance of board meetings at banks in sub-Saharan Africa. The study adopted a quantitative research design and collected secondary data from the annual reports of 33 banks in sub-Saharan Africa to cover the period 2011–2020. To achieve its research objective, the study employed the two-step GMM regression model to examine the relationship between board meeting effectiveness and bank performance. A positive and statistically significant correlation between the effectiveness of board meetings and the financial success of banks was discovered in this research. Our results suggest that improving the efficiency of board meetings can be a viable strategy for boosting bank performance, which has significant ramifications for bank governance in sub-Saharan Africa.

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The study examined the relationship between board characteristics and firm performance and the moderating effects of firm size, the board size, and firm age between board characteristics and firm performance. This study considers the legal reforms implemented after the Indian Companies Act 2013. Data from 113 firms with 904 observations from 2012–13 to 2019–20 were analyzed using the fixed panel data estimation approach. A subsample analysis is employed, dividing the data by firm size, the board size, and firm age to test the robustness of the results. The results show that the board size, female director, Promoter CEOs, meeting frequencies, and attendance rate positively affect firm performance. At the same time, the impact of the independent directors and busy CEO has a negative impact on performance. Male CEOs are beneficial for firm performance. The study adds to the literature by identifying critical board characteristics in light of ongoing regulatory reform in emerging economies like India. It has implications for regulators and policymakers who are entrusted with the framing of corporate governance policies. [ABSTRACT FROM AUTHOR]

A board meeting is an avenue for directors of an organization to carry out their oversight and monitoring functions as well as discuss and meet the request and needs of the stakeholders. Corporate strategies of an organization are taken and implemented when board members meet. Leaning on this fact, this study examined the impact of board meetings on sustainability reporting in listed deposit money banks in Nigeria. A sample of ten (10) listed deposit money banks from 2014 to 2020 was conveniently selected. Descriptive and inferential statistics (panel least squares and logistic regression) was employed to summarize the data and to draw an inference on the population studied. Results from both the panel least squares regression and the binary logit regression revealed that board meetings have no significant impact on sustainability reporting of listed deposit money banks in Nigeria after controlling corporate administration and firm-level attributes. The study concluded that board meetings do not have an impact on sustainability reporting influences sustainability reporting of listed deposit money banks in Nigeria. The study recommends that issues on sustainability should be discussed in the board meeting frequently.

This study investigated board attributes and environmental disclosure practices among listed pharmaceutical and cement companies in Nigeria. The population of the study consisted of thirteen (13) Nigerian listed companies out of which ten (seven pharmaceutical and three cement Companies) companies were purposely selected based on the availability of data. The study covered a period of ten years (2012 to 2021) and employed Random Fixed Effect Regression for analysis. The results of the study showed that board independence and board gender diversity have a positive and significant relationship with environmental disclosure practices. However, board meetings had a negative and significant impact on environmental disclosure, while board size had a positive but insignificant influence on environmental disclosure. The study concluded that board attributes contributed to environmental disclosure practices of Nigerian listed pharmaceutical and cement companies in Nigeria. Therefore, the study suggested that every company should ensure the inclusion of appropriate board attributes to encourage voluntary environmental disclosure practices among Nigerian listed pharmaceutical and cement companies. [ABSTRACT FROM AUTHOR]

A board meeting is an avenue for directors of an organization to carry out their oversight and monitoring functions as well as discuss and meet the request and needs of the stakeholders. Corporate strategies of an organization are taken and implemented when board members meet. Leaning on this fact, this study examined the impact of board meetings on sustainability reporting in listed deposit money banks in Nigeria. A sample of ten (10) listed deposit money banks from 2014 to 2020 was conveniently selected. Descriptive and inferential statistics (panel least squares and logistic regression) was employed to summarize the data and to draw an inference on the population studied. Results from both the panel least squares regression and the binary logit regression revealed that board meetings have no significant impact on sustain ability reporting of listed deposit money banks in Nigeria after controlling corporate administration and firm-level attributes. The study concluded that board meetings do not have an impact on sustainability reporting influences sustainability reporting of listed deposit money banks in Nigeria. The study recommends that issues on sustainability should be discussed in the board meeting frequently. [ABSTRACT FROM AUTHOR]

Dalam era knowledge-based economy, knowledge-based asset merupakan hal yang penting untuk diinvestigasi. Melalui corporate governance, board of director memiliki tanggung jawab untuk meningkatkan intellectual capital dan mencapai efisiensi maksimum atas penggunaan sumberdaya intellectual capital yang dimiliki, sehingga meningkatkan kinerja keuangan perusahaan. Board structures, sebagai indikator corporate governance, diukur menggunakan the composition of board independence, board size, dan board meeting. Komposisi pendanaan (leverage) dan besarnya assets perusahaan juga menjadi faktor yang mempengaruhi terbentuknya intellectual capital, yang diukur menggunakan Value-Added Intellectual Capital. Objek penelitian ini adalah perusahaan terbuka yang tergabung dalam industri manufaktur barang konsumsi, serta perdagangan. Dari total 112 pengamatan yang dilakukan dari tahun 2010 hingga 2015, dan pengolahan statistik menggunakan analisa regresi berganda, hasil penelitian ini menunjukkan bahwa board meeting dan total assets dapat meningkatkan nilai tambah intellectual capital perusahaan. Berlawanan dengan itu, semakin tingginya komposisi hutang dalam struktur pendanaan dapat menurunkan nilai tambah intellectual capital.

The board of directors’ role is paramount in businesses because it reflects the organisation’s ability to earn investor confidence and improve financial performance. This paper aims to examine the relationship between environmental and social (ES) information disclosure and firm financial performance and the interaction effects of board meetings on the relationship between ES and firm performance in Malaysian publicly traded firms from 2013 to 2017. This article contributes to the theoretical foundations of the agency theory as it relates to the corporate governance function. The agency theory framework is used to capture the inherent interrelationships between the board of directors and firm performance. The study’s findings indicate that a firm’s relationship between ES and financial performance, measured by Tobin Q and return on equity, may be significantly affected by board meetings.

The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners meeting does not affect corporate social responsibility disclosure (CSRD), but the board of directors meeting has a negative and significant effect on CSRD. Furthermore, this study finds that loss suffered by company does not affect CSRD. However, the loss suffered by company can mitigate the negative relationship between the board of directors meeting and CSRD. For companies, managers, and shareholders, this study can show how to manage the frequency of board meeting effectively, especially when the company is experiencing loss. This research shows that the frequency of board meeting becomes effective when the company suffers loss. [ABSTRACT FROM AUTHOR]