scholarly journals Board Characteristics and Earnings Quality of Listed Conglomerate Firms in Nigeria

2018 ◽  
Vol 5 (3) ◽  
pp. 14
Author(s):  
Daddau Haruna ◽  
Lubabatu Mansur Kwambo ◽  
Shehu Usman Hassan
Keyword(s):  
Data Collection ◽  
Board Of Directors ◽  
Significant Role ◽  
Earnings Quality ◽  
Secondary Source ◽  
Executive Directors ◽  
Women Directors ◽  
Board Characteristics ◽  
Report Quality

<p>This study examines the effect of Board Characteristics on Earnings Quality of Nigeria Conglomerate firms. Data were extracted from the audited accounts of Nigeria conglomerate firms using secondary source of data collection. Two step regression was employed in analyzing the data extracted. The result indicated that the board characteristics proxies have a significant impact on earnings quality of Nigerian Conglomerate firms. This establishes the fact that board characteristics play a significant role in checkmating the unethical behaviours of managers in the Nigerian conglomerate firms and thus improving the earnings quality. The study therefore, recommends that the proportion of non executive directors should be maximized. Emphases should be on experience and objectivity when appointing women as members on board of directors not by mere quest for gender sensitivity. The implication of the findings is that firm with higher number of non executive and women directors are more likely to report quality earnings.</p>

scholarly journals The Leadership of Headmaster in Improving the Quality of Madrasa Education

2020 ◽  
Vol 6 (1) ◽  
pp. 95-108
Author(s):  
Nursaid Nursaid
Keyword(s):  
Data Collection ◽  
Significant Role ◽  
Quality Education ◽  
Educational Service ◽  
Naturalistic Approach ◽  
Descriptive Qualitative

The Quality of madrasa education depends on many factors like the leadership of headmaster which is crucial and influential to other supporting factors in maintaining and securing quality education of madrasa. This paper was aimed at investigating the leadership of madrasa headmasters in improving the quality of madrasa education in Maluku Province. It also investigated the contribution of headmaster leadership toward the teachers’ characteristic that contribute immensely to educational service. This study applied descriptive qualitative using a naturalistic approach. To achieve the objectives of the study, observations, interviews, and documentation were used in data collection techniques. The data collected were analyzed using Miles and Huberman model. The study found that the leadership of headmaster has contributed to the improvement quality of madrasa education. The leaderships included many aspects like the ability to create, plan, organize and communicate within organization of madrasa. The headmaster leadership also played significant role in building the characteristics of teacher like theological trait, physical, intelligence and personal charcteristics. Those characteristics are pivotal in improving teachers’ quality of educational service.

Gender diversity, financial expertise and its effects on accounting quality

2017 ◽  
Vol 55 (2) ◽  
pp. 347-382 ◽  
Author(s):  
Isabel-Maria García-Sánchez ◽  
Jennifer Martínez-Ferrero ◽  
Emma García-Meca
Keyword(s):  
Earnings Quality ◽  
Investor Protection ◽  
Gender Diversity ◽  
Accounting Conservatism ◽  
Accounting Quality ◽  
Content Type ◽  
Board Characteristics ◽  
Financial Expertise

Purpose The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board characteristics on bank earnings quality and examine their effects on earnings persistence. Design/methodology/approach The authors use a large sample of 159 banks from nine different countries from the period 2004-2010. The authors study whether the differences in the timeliness of earnings to bad news and earnings quality across governance structures of banks are driven by differences across investor protection and bank regulation levels in banks. Findings The findings confirm the monitoring role of both female and financial experts, noting a positive effect of them on accounting conservatism and earnings quality in banks. According to the institutional characteristics, the results suggest the complementary role of banking regulation and investor protection levels in these effects, noting that in contexts of higher regulatory and greater investor protection environments, gender diversity and financial expertise on boards have more influence on the conservatism and earnings quality of banks. Originality/value The authors contribute to both the accounting quality literature and the corporate governance literature by identifying board characteristics that are associated with higher conservatism and quality of earnings in banks around the world. In addition, this study also contributes to the ethics literature by highlighting the benefits of gender diversity and financial expertise in upholding the integrity of financial reporting. Moreover, this paper adds to prior literature about board of directors and accounting quality by identifying additional complementary factors – bank regulation and investor protection – and by focusing on a specific industry, the banking industry.

scholarly journals Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur

2018 ◽  
Vol 19 (1) ◽  
pp. 47-55 ◽  
Author(s):  
NATASHA SOLY ◽  
NOVIA WIJAYA
Keyword(s):  
Capital Structure ◽  
Board Of Directors ◽  
Firm Size ◽  
Stock Exchange ◽  
Listed Company ◽  
Earnings Quality ◽  
Managerial Ownership ◽  
Board Size ◽  
Dividend Payment

The purpose of the study is to get empirical evidence about factors that affect earnings quality of manufacturing listed company. Eight selected variables are board of directors, board size, managerial ownership, firm size, capital structure, liquidity, dividend payment, and profitability. Multiple regression method was applied on samples of 35 manufacturing listed companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2015. Samples were selected based on purposive sampling method. The results showed that dividend payment and profitability had influence on earnings quality. Meanwhile, board of directors, board size, managerial ownership, firm size, capital structure, and liquidity had no effect on earnings quality.  

scholarly journals Corporate Governance, Executive Directors and Level of Voluntary Disclosure: The Case of Public Listed Companies in Thailand

2020 ◽  
Author(s):  
Jakkravudhi Chobpichien ◽  
Daing Nasir Ibrahim ◽  
Hasnah Haron
Keyword(s):  
Corporate Governance ◽  
Family Member ◽  
Board Of Directors ◽  
Voluntary Disclosure ◽  
Executive Director ◽  
Executive Directors ◽  
High Concentration ◽  
The Family ◽  
The Board Of Directors

This paper extends the literature on voluntary disclosure by reference to a developing country, namely Thailand, through a study of 70 voluntary disclosure items in the corporate annual reports of 317 public listed companies in 2004. The study examined the relationship between the level of voluntary disclosure and a single characteristic of corporate governance characteristics, namely the quality of the board of directors. It further examined the influence of the executive directors on this relationship. The findings suggested that the quality of the board of directors is positively associated with the level of voluntary disclosure, and this association appears to be weaker for firms with an executive director that has the family member, largest shareholder involved compared to the non-family member, largest shareholder and a high concentration of executive directors’ ownership compared to a low concentration of executive directors’ ownership. This effect is further exacerbated when board of directors’ quality levels increase. It was found that an executive director that has the family member, largest shareholder involved, and a high concentration of executive directors’ ownership are quasi moderators, which means they are both an independent and a moderating variable. As control variables, size of company, auditor type, and earnings return were found to have a significant influence on the level of voluntary disclosure. These results have important implications for good corporate governance policy formulation.  

scholarly journals Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Tri Siwi Nugrahani
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Collection Methods

This study aimed to examine the effect of board of directors and the audit committee on the quality of financial reporting. This research was conducted at the company's listing on the Stock Exchange in 2011-2014. The sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5 % .

scholarly journals An analysis of the effect of board characteristics and governance indices on the quality of accounting information

2014 ◽  
Vol 3 (3) ◽  
pp. 104-119
Author(s):  
Raef Gouiaa ◽  
Daniel Zéghal
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Boards Of Directors ◽  
Accounting Information ◽  
Accounting Conservatism ◽  
The Other ◽  
Academic Governance ◽  
Board Characteristics ◽  
Quality Of Accounting Information

The objective of this study is to examine the effect on the quality of accounting information published by Canadian firms of board of directors’ characteristics compared to that of governance indices that measure board quality. We find that the majority of board characteristics have an important and significant effect on the levels of earnings management and accounting conservatism. On the other hand, in the case of the studied attributes of the quality of accounting information, we find that the effect of governance indices that assess the quality of boards of directors is not clearly established. Particularly, our results reveal that individual measures of the characteristics of boards of directors allow for a better detection and explanation of the quality of accounting information than do multi-factor commercial and academic governance indices.

scholarly journals Pengaruh Kualitas Perangkat Desa Terhadap Kualitas Laporan Keuangan Desa

2021 ◽  
Vol 9 (2) ◽  
pp. 293-298
Author(s):  
Agus Wahyudi ◽  
Diah Anggeraini Hasri
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
Village Government ◽  
Data Collection Technique ◽  
Consultative Body ◽  
The Village

This study aims to examine the effect of the quality of village officials on the quality of village financial reports at the village government in Utan District, Sumbawa Regency. This type of research is quantitative research with an associative approach. The data collection technique is using a questionnaire. The number of samples in this study amounted to 36 respondents consisting of the village head, the head of the village consultative body, the village secretary, and the village treasurer. The results showed that the quality of village officials had a positive and significant effect on the quality of village financial reports, with the existence of quality village officials it would produce quality financial reports. The results of the determination test showed that 58.2% of the village financial report quality variables could be explained by the village apparatus quality variable, the rest was influenced by other variables that were not included in this study.

scholarly journals The quality of reported earnings and the monitoring role of the board: Evidence from small and medium companies

2019 ◽  
Vol 19 ◽  
pp. 52-73
Author(s):  
A Smith
Keyword(s):  
South African ◽  
Financial Reporting ◽  
Earnings Quality ◽  
Executive Directors ◽  
Corporate Boards ◽  
Asymmetric Timeliness ◽  
Conservative Accounting ◽  
Reported Earnings

The purpose of this paper is to investigate whether corporate governance initiatives in South Africa that relate to the monitoring ability of the non-executive directors on the board of small and medium companies have improved earnings quality by adopting conservative accounting practices. The sample construct includes the 2008 – 2011 reporting periods of South African companies listed on the Alternative Exchange (AltX). A reverse regression of earnings on returns was used to examine the market-based attributes of earnings quality, i.e. conservatism and the timeliness of earnings. No evidence was found that the boards of small and medium-sized companies are inclined to adopt conservative accounting practices that will result in the asymmetric timeliness of earnings. There is also no evidence that the quality of reported earnings improved as a result of the monitoring ability of the board with reference to the representation of non-executive directors on the board. The findings can be of interest to investors, managers and regulators as the efficiency of corporate boards and the transparency of financial reporting have implications for all of them.

scholarly journals Board characteristics and banks profitability: empirical evidence from India

2020 ◽  
Vol 1 (1) ◽  
pp. 9-20
Author(s):  
Saleem Ahmed Aqlan ◽  
RAJESH B. LAHANE ◽  
Najib H.S.Farhan ◽  
Sanjay Aswale ◽  
K.B. Lengare
Keyword(s):  
Board Of Directors ◽  
Executive Directors ◽  
Return On Assets ◽  
Random Effects Models ◽  
Net Worth ◽  
Board Characteristics ◽  
Fixed And Random Effects ◽  
Return On Capital ◽  
Indian Banks ◽  
The Impact

The present paper seeks to examine the association between board characteristics and banks profitability. The study is based on convenience sampling of 10 Indian banks for the period from 2010 to 2019. Banks profitability is measured by return on assets, return on capital employed, profit after tax and return on net worth, while board of directors’ characteristics is measured by board of directors’ size, board of directors’ composition, board of directors’ diligence, board executive directors and board promoters. The study is used leverage, size, and liquidity as controlling variables. Fixed and random effects models are used for analyzing the data. The findings revealed that Total board size positively and significantly impacts return on assets, Return on capital employed, Profit after detecting tax and Return on net worth, while percentage of promoter negatively and insignificant impacts return on assets, Return on capital employed, profit after detecting tax and Return on net worth. The present study contributes to the existing literature by examining the impact of board characteristics which includes board promoters and executive directors on Indian banks profitability.

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