Board Diversity, Corporate Value and the Glass Cliff

This study examines whether board diversity affects firm performance. We investigate this study using panel data of a sample of S&P 500 firms during a 12 year period. After controlling for industry, firm size, and other board composition variables, we find that all three board diversity variables of interest – gender, ethnicity, and age have a significant influence on firm performance. While ethnicity and age have a positive influence on firm performance, it was found that gender has a negative influence. Implications for future research are discussed.

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PENGARUH IT SPENDING TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK SELURUH ASIA TENGGARA PADA TAHUN 2009-2011

MODUS ◽

10.24002/modus.v26i2.581 ◽

2016 ◽

Vol 26 (2) ◽

pp. 93

Author(s):

Irene Adrayani

Keyword(s):

Stock Price ◽

Sampling Method ◽

Capital Expenditure ◽

Stock Exchange ◽

Market Price ◽

Market Value ◽

Company Performance ◽

Corporate Value ◽

Accounting Information System ◽

Company Value

This study aims to get empirical evidence about the infuence of IT spending on corporate value by testing the efect of IT spending on corporate value by using Tobinâ€™s Q. Te higher the stock price, the higher the company value as well as investorsâ€™ assessment. The market price of the companyâ€™s stocks refects investorsâ€™ assessment of the overall equity held. Of the stock price refects investor can provide an assessment of a company. Tobinâ€™s Q is the ratio of the market value of the companyâ€™s assets as measured by the market value of the outstanding stocks and debt (enterprise value) to the replacement cost of the assets of the company. The sampling method is based on purposive sampling method with the purpose to obtain a sample that meets the criteria. Tis study used a sample taken from a telecommunications company listed on the Stock Exchange throughout Southeast Asia during the period of 2009-2011. The hypothesis in this study was tested using simple regression. Based on data analysis, the result that the variable IT spending does not afect the company value.Keywords: accounting information system, Tobinâ€™s Q, IT spending, capital expenditure, company performance

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The Emergence of Corporate Governance from Wall St. to Main St.: Outside Directors, Board Diversity, Earnings Management, and Managerial Incentives to Bear Risk

CFA Digest ◽

10.2469/dig.v33.n3.1311 ◽

2003 ◽

Vol 33 (3) ◽

pp. 24-25

Author(s):

Ann C. Logue

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Managerial Incentives ◽

Outside Directors ◽

Board Diversity

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Corporate Governance, Board Diversity, and Firm Value

CFA Digest ◽

10.2469/dig.v33.n3.1310 ◽

2003 ◽

Vol 33 (3) ◽

pp. 22-23

Author(s):

Spencer L. Klein

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Board Diversity

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The Influence of Human Capital on Financial Performance and Corporate Value

Jurnal GeoEkonomi ◽

10.36277/geoekonomi.v10i1.45 ◽

2019 ◽

Vol 10 (1) ◽

pp. 47-56

Author(s):

MULYANINGTYAS MULYANINGTYAS

Keyword(s):

Human Capital ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Learning Experience ◽

Vital Role ◽

Knowledge Capital ◽

Corporate Value ◽

Descriptive Approach ◽

A Company

Human Capital (HC) reflects the knowledge capital of employees of an organization. In this era there was a huge changes in the economic field where human capital would be a factor of production that has a vital role. One way to increase human capital for companies is to increase expertise through learning experience programs. Profitability is a reflection of the financial performance of a company and a company that is well aware of the management of Human Capital, because the good and bad of Human Capital will affect the company's financial position directly and affect the company's profitability in the end. This study aims to determine whether the influence of human capital on firm value with financial performance as an intervening variable in the banking companies on the IDX registered in 2012-2016. This study uses two approaches, namely descriptive approach and explanatory approach. The technique of determining the sample of this study was purposive sampling carried out on banking companies which during 2012 to 2016 were listed on the Indonesia Stock Exchange.

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