Chief Executive Officer Attributes and the Value of the Firm: Does Firm Size Play a Moderating Role?

IMASUEN, Osasere Festus; Okoro, Edesiri Godsday; YAHAYA, Garba Hassan

doi:10.18488/11.v11i1.2976

Cited by 7 publications

(6 citation statements)

References 34 publications

(53 reference statements)

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“…Hal ini terkait dengan informasi akuntansi yang lengkap dan membantu dalam mengevaluasi dan membuat keputusan ekonomi dan non-ekonomi. Basis informasi akuntansi hijau adalah informasi akuntansi lingkungan, sosial, dan keuangan yang terintegrasi (Deegan, 2013;Yusoff, 2018;Belesis et al, 2022;Faisal et al, 2022;Imasuen et al, 2022).…”

Section: Kerangka Konseptual Green Accountingunclassified

Green Accounting : A Bibliometrics Analysis

Husda

2024

JAB

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A continuity method that is in line with recent advancements in the accounting industry is green accounting. The economy is one of the many areas that green accounting affects. Information that is precise, accountable, and transparent is provided to stakeholders through the application of Green Accounting to environmental accounting. The most important research publications in green accounting as well as statistical trends in the field are the focus of this study. Research data was gathered and examined from 1000 publications using the keyword "Green Accounting" on Google Scholar using the VOSviewer software. The results of research on green accounting conducted over the last ten years, from 2014 to 2024, are significant to study and a subject that academics frequently write about, according to the processed data. The research results provide a systematic contribution to Green Accounting research.

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Section: Kerangka Konseptual Green Accountingunclassified

Green Accounting : A Bibliometrics Analysis

Husda

2024

JAB

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“…According to (Imasuen et al, 2022), that there are diverse constructs of firm size, this study measured firm size as the natural logarithm of total assets at fiscal year-end. According to (Rianti & Yadiati, 2018),firm size (the size of the company) illustrates the size of the total assets owned by a company.…”

Section: Firm Sizementioning

confidence: 99%

Determination of Financial Distress in Transportation Equipment Industry: Evidence from Indonesia

2024

qas

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This study aims to measure the effect of leverage, current ratio, Operating expenses Operating income (OEOI), firm size, and sales growth on financial distress in Transportation Equipment Industry listed on the Indonesian stock exchange for the period 2018 to 2020.The uniqueness of this research is that it is a case study in a mature Transportation Equipment Industry company so that it examines in depth, detail, intensively, and thoroughly on variables, especially those related to financial distress.The analytical method used in this study is multiple regression analysis using the SPSS version 23. The results of this study provide an explanation of Leverage and Sales Growth partially having a negative effect, Current Assets, Operating expenses Operating income , and Firm Size. and a partial positive effect on financial distress. dependent financial distress can be explained by the independent variables (leverage, current ratio, OEOI, Firm size, and Sales growth) of 50.5 percent while 49.5 percent is influenced by other variables from this study.

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“…Holm and Scholer (2010) noted that BI leads to increased accountability, transparency, monitoring and integrity of information disclosed in financial statements Hence, efficient monitoring of the board by independent directors moderates agency costs (Fama, 1980). The fact that independent directors are on the board does not assure efficient corporate governance; however, it offers a superior quality to board's decisions-making (Imasuen, Okoro & Yahaya, 2022;Saidu, 2019;and Oyedokun, 2019).…”

Section: Board Independence (Bi)mentioning

confidence: 99%

“…Over time, the board of most firms have been subjugated by male executives. A board with female directors is more probable to integrate the interests of stakeholders and their performance-based interests (Imasuen, et al 2022). Board gender diversity (BGD) is one of the contentious issues in corporate governance.…”

Section: Board Gender Diversity (Bgd)mentioning

confidence: 99%

Directors’ Observable Characteristics and Market-Level Financial Performance: Evidence from Nigeria and South Africa

Imasuen,

Okoro

2024

RGSA

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Purpose: The primary aim of this study was to examine the effects of directors’ observable characteristics on market-level financial performance in Nigeria and South Africa via ex-post-facto research design. Method: Cross-sectional data of one hundred and eleven (111) and one hundred and sixty-four (164) financial and non-financial firms were sampled in Nigeria and South Africa respectively from 2012-2021. Directors' observable characteristics used were board independence and gender diversity, and market-level performance indicators (Tobin’s Q and market-to-book-value ratios) Data were obtained from the annual reports and accounts of publicly quoted firms on Nigerian and Johannesburg Stock Exchanges. Data obtained were analyzed using descriptive, post-estimation and inferential statistical tools. Results and Conclusion: The results of fixed and random effects regression revealed that while directors’ observable characteristics had significant effects on Tobin’s Q (Wald=39.87; Prob.=0.0000<0.05), an insignificant effects was found for market-to-book value (Wald = 6.27; Prob.=0.3933> 0.05) of firms in Nigeria and South. On the basis of the findings, it is recommended that management should engage in economic or business activities by way of investing more in capital assets or bonds to generate a high Tobin’s Q value for firms in Nigeria and South Africa Implication of the Research: The implication is that directors’ observable characteristics can serve as a means of enhancing Tobin’s Q except market-to-book value Originality/Value: There is the need for future researches to validate the model employed by using the identified directors’ observable characteristics which were not used in this current study.

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Chief Executive Officer Attributes and the Value of the Firm: Does Firm Size Play a Moderating Role?

Cited by 7 publications

References 34 publications

Green Accounting : A Bibliometrics Analysis

Green Accounting : A Bibliometrics Analysis

Determination of Financial Distress in Transportation Equipment Industry: Evidence from Indonesia

Directors’ Observable Characteristics and Market-Level Financial Performance: Evidence from Nigeria and South Africa

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