Board of directors and profitability ratio of Thai non-life insurers

Measuring the impact of board characteristics on the performance of Croatian insurance companies

“…Wang et al 53 gave similar results with "board size and presence of CEO duality having negative impacts on the efficiency performance of property-liability insurers." Some authors found a significant relation among board size and profitability ratio, 54 as well as higher efficiency scores 19 and higher levels of cash holding, 20 if the board is larger. In contrary to the above, the study by Hsu and Petchsakulwong 55 shows ambiguous connection of board size and efficiency performance among insurers, similar to Hardwick et al's 50 study.…”

The impact of the characteristics and behaviors of the board of directors on agency costs in Iran

“…Agung et al (2019) reveal that the board of director meeting has a positive impact on market value-based performance and the board of director meeting attendance has a positive impact on accounting-based performance. However, Petchsakulwong & Jansakul (2018) conduct research on insurance companies in Thailand; they indicate that more meeting times of the board increase the cost of management, leading a decrease in the profitability ratio. H 1 : Greater number board's sessions play a rectifying role in agency problems.…”

Relasi Antara Efisiensi Operasional Dan Profitabilitas

“…Di sisi lain, analisis profitabilitas diperlukan suatu perusahaan dalam pemenuhan informasi dari laporan keuangan yang dipublikasi, meskipun ada perbedaan kinerja perusahaan di masa lalu dengan kinerja perusahaan di masa depan (Stefan, 2015). Rasio profitabilitas merupakan alat untuk mengukur kemampuan perusahaan dalam menerima pendapatan atau keuntungan dalam satu periode (Petchsakulwong & Jansakul, 2018).…”