Corporate governance, Islamic governance and earnings management in Oman

Elghuweel, Mohamed Isa; Ntim, Collins G.; Opong, Kwaku K.; Avison, Lynn

doi:10.1108/jaee-09-2015-0064

Cited by 116 publications

(99 citation statements)

References 127 publications

(332 reference statements)

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“…Terjesen et al, (2016) mengkonfirmasi ekspektasi bahwa keberadaan wanita di dewan komisaris berdampak positif terhadap nilai perusahaan. Tapi ada beberapa peneliti seperti Elghuweel, Ntim et al, (2017) dan Robb dan Watson (2012) tidak menemukan perbedaan signifikan antara komisaris wanita dan komisaris laki-laki dalam hal meningkatkan kinerja perusahaan.…”

Section: Pendahuluanunclassified

“…Selain itu, keberadaan komisaris wanita juga dapat berperan menekan pengeluaran perusahaan seperti pembayaran untuk kompensasi CEO (Benkraiem et al, 2017). Tapi ada beberapa peneliti seperti Elghuweel, et al, (2017) dan Robb dan Watson (2012) yang tidak bisa mengkonfirmasi dampak positif keberadaan komisaris wanita. Robb dan Watson (2012) menguji perbedaan kinerja perusahaan yang dimiliki laki-laki dan perempuan setelah mereka mendirikan perusahaan.…”

Section: Kajian Teoriunclassified

“…Hasilnya menunjukkan komisaris wanita tidak berpengaruh terhadap kinerja perusahaan. Hasil ini mengkonfirmasi Elghuweel et al, (2017) yang tidak menemukan dampak komisaris wanita terhadap manajemen laba.…”

Section: Kajian Teoriunclassified

“…Ukuran dewan komisaris yang besar dapat memanfaatkan keberagaman pakar di dalam dewan komisaris untuk membantu proses pengawasan. Akan tetapi penelitian yang dilakukan oleh Elghuweel et al, (2017) tidak menemukan pengaruh signifikan ukuran dewan komisaris terhadap pencapaian kinerja perusahaan. Hasil ini sejalan dengan Hamdan dan Mubarak (2017) yang menguji dampak ukuran dewan komisaris terhadap kinerja akuntansi perusahaan yang terdaftar di Bahran dan Arab Saudi.…”

Section: Kajian Teoriunclassified

“…Hasil ini tidak mengkonfirmasi penelitian sebelumnya seperti Benkraiem et al, (2017), Perryman et al, (2016) dan Terjesen et al, (2016) yang menunjukkan keberadaan komisaris wanita mampu meningkatkan kinerja perusahaan. Hasil ini juga berbeda dengan penelitian terdahulu seperti Elghuweel, et al, (2017), Robb dan Watson (2012) dan Yasser et al, (2017) yang menunjukkan gender tidak berpengaruh signifikan terhadap kinerja perusahaan. Hasil penelitian ini tidak sesuai hipotesis yang diajukan.…”

Section: Tabel 2 Hasil Uji Hipotesisunclassified

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Apakah Struktur Dewan Komisaris Berpengaruh Terhadap Kinerja Perusahaan?

Aryani¹,

Rahmawati²,

Setiawan³

2018

MIX

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This research aims at examining the effect of board of commissioners structure on firm performance using Indonesian context. We investigate the effectiveness of three characteristics of board of commissioners including percentage of independent commissioners, percentage of woman in board of commissioners and size. Sample of the study consists of firm listed in Jakarta Islamic Index during 2006 – 2016 periods. There are 258 firm-years as sample of the study. The result of the study shows that percentage of independent commissioners and percentage of woman in board of commissioner have significant effect on firm performance. On the other hand, board of commissioners size have no significant effect on firm performance. The study provide evidence that independent commissioner have positive effect to increase firm performance. Independent commissioners push firm to achieve higher level of performance. However, woman commissioners negatively affect firm performance. Thus, woman commissioners might not have provide better monitoring activity to push firm performance

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Section: Pendahuluanunclassified

Section: Kajian Teoriunclassified

Section: Tabel 2 Hasil Uji Hipotesisunclassified

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Apakah Struktur Dewan Komisaris Berpengaruh Terhadap Kinerja Perusahaan?

Aryani¹,

Rahmawati²,

Setiawan³

2018

MIX

View full text Add to dashboard Cite

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Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

2020

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Several studies have found a relationship between corporate social and environmental disclosure and firm value (FV) or accounting profitability. Where environmental disclosure has been the focus, though, only single‐country studies have been published, and most of the previous research concerns the developed world. This study examines the association between corporate environmental disclosure (CED) and FV in the Gulf Cooperation Council (GCC) countries, where CED has been increasing from its previous low base. Findings from a multicountry sample of 500 firm‐year observations using a 55‐item unweighted environmental disclosure index suggest that CED is significantly and positively related to FV as measured by Tobin's Q (TBQ). The relationship is robust to using a weighted version of the disclosure index, individual countries and environmental disclosure subindices. Some evidence of a positive relationship between CED and return on assets is also found, but even where statistically significant, the relationship is much weaker than in the case of TBQ. For empirical and theoretical reasons, we recommend that future studies pay greater attention to market‐based proxies, if possible, when investigating the value relevance of CED in both developed and developing countries. Our results suggest that both managers and policymakers in GCC countries should take a positive view of expanded CED.

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Board gender diversity and ESG decoupling: Does religiosity matter?

2023

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In this paper, we examine the relationship between board gender diversity and environmental, social, and governance (ESG) decoupling and the moderating effect that religiosity has on this relationship. We utilise an international sample of 26,176 firmyear observations that cover the period from 2005 to 2019. Consistent with the upper echelon theory and the gender socialisation theory, we provide evidence that firms with a more gender-diversified board of directors tend to engage less in ESG decoupling, and this relationship is more pronounced among firms domiciled in countries with a low level of religiosity. We also find that the effect of religiosity on the relationship between board gender diversity and ESG decoupling is more pronounced for firms that engage in greenwashing and those operating in controversial industry sectors. Our study contributes to the growing debate on ESG decoupling, offering policy insights to regulators and policymakers into the role of board gender diversity and religiosity in reducing unethical managerial behaviour.

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Corporate governance, Islamic governance and earnings management in Oman

Cited by 116 publications

References 127 publications

Apakah Struktur Dewan Komisaris Berpengaruh Terhadap Kinerja Perusahaan?

Apakah Struktur Dewan Komisaris Berpengaruh Terhadap Kinerja Perusahaan?

Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

Board gender diversity and ESG decoupling: Does religiosity matter?

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