Demokratisasi Dan Desentralisasi Partai Demokrasi Indonesia Perjuangan Dalam Pemilukada Provinsi Sumatera Utara Tahun 2018 by Junedi Lumban Gaol, Muryanto Muryanto, Heri Kusmanto

“…The purpose of this study is to analyze and explain the existence of internal party democracy and the decentralization of party authority in the PDI-P through the Djarot-Sihar election and the basis for consideration of PDI-P carrying out the cadres of the central board of directors as a candidate pair for regional heads at the 2018 North Sumatra Provincial Election. qualitative research with descriptive analysis. …”
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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

“…This study employs explanatory sequential design of mixed method to analyse and interpret the quantitative and qualitative data set. 68 out of 116 non-financial listed companies from 2004 to 2018 were selected as the final sample based on data availability while qualitative data was obtained through semi structured interviews on 17 corporate governance agents (Board of Directors; Key Executive Management; Partners of the big four audit companies; Academic Scholars; Regulators; Tax Consultants; and Shareholders). …”
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EFFECT OF BOARD ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANIES IN NIGERIA by A. O Ajisafe, A. O Isiaka, W Lawal, K.A Babatunde

“… The continuous failure of companies around the world as a result of adverse strategic decisions made by the board, which had consequently affected the financial strength of companies, has raised questions on the effectiveness of board of directors. Therefore, this study examined the effect of board attributes on financial performance of listed insurance companies in Nigeria. …”
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CORPORATE BOARD SIZE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AMONG LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA by Jimoh IBRAHIM, Emmanuel Taiwo AINA, Olubukola Olajumoke AKANJI

“… The failure of the board of directors to effectively manage a company's disclosure of CSR can significantly damage its reputation. …”
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Enjeux individuels et institutionnels au cœur d’un dispositif innovant : le doctorat par la validation des acquis de l’expérience dans le champ de l’architecture by Pascal Lafont, Marcel Pariat, Zohra Bacha

“…Methodologically, the corpus consists of semi-structured interviews of doctoral school directors (ED), minutes of steering committee meetings, and a meeting with the representatives of the laboratories sitting on the board of directors. doctoral school (ED) of the specialty "architecture". …”
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The perfectionism principle in the representation of corporate achievements (based on the annual reports’ material of industrial companies) by Yu. A. Filyasova

“…The usage of the keywords has a systemic character as it embraces all types of companies’ activities: the increase of the ecological and corporate social responsibility levels; business process improvement; product quality enhancement; the board of directors’ activity improvement, the increase in profits and company value, and some others. …”
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Effect of accounting information system quality on decision-making success and non-financial performance: does non-financial information quality matter? by Ngoc Tran Thanh Thuy

“…Primary data is acquired through a questionnaire survey administered to managers, chief accountants, heads of departments, and the board of directors of enterprises. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method is adopted to test the proposed model. …”
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BOARD ATTRIBUTES AND TIMELINESS OF FINANCIAL REPORTS OF LISTED NON-FINANCIAL FIRMS IN NIGERIA by Rashida Lawal, Kabir Hamid Tahir

“…It is therefore recommended that the board of directors of listed non-financial firms should reduce the level of leverage in their capital structure since it was found that delay in audit report increases with an increase in leverage. …”
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CORPORATE GOVERNANCE AND QUALITY OF FINANCIAL REPORTING BY BANKS IN NIGERIA by S.L ADAM, I. A MUHAMMED, Eunice T OLUGANNA, H.K.K ABDULKAREEM

“…It also recommends that the composition of board of directors be improved as well as the number of directors in the audit committee in order for them to perform their internal audit role more effectively. …”
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Twenty years of gender equality research: A scoping review based on a new semantic indicator. by Paola Belingheri, Filippo Chiarello, Andrea Fronzetti Colladon, Paola Rovelli

“…However, some of them are losing momentum, and some other research trends-for example related to female entrepreneurship, leadership and participation in the board of directors-are on the rise. Besides introducing a novel methodology to review broad literature streams, our paper offers a map of the main gender-research trends and presents the most popular and the emerging themes, as well as their intersections, outlining important avenues for future research.…”
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Enterprise risk management manufacturing industry quality determinants by Ratna Marta Dhewi, Hendrian Martunus, Nurul Hidayah, Erna Setiany

“…Design / Methodology / Approach: The factors that influence the quality of a company's ERM examined in this study include auditor quality, ownership concentration, board monitoring, gender on the board of commissioners, gender on the board of directors, and human capital. This study's population is 2018-2020; 300 Indonesian and 252 Malaysian manufacturing companies contributed 552 research observations.  …”
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Overview of integrated reporting: biliometric analysis by Nguyet Phan Minh, Tuan Le Anh, Hai Phan Thanh, Nhi Vo Van

“…In addition, after using the techniques, there are 05 research directions that have been implemented related to integrated reporting: (1) Research on financial statements based on the aspects of capital costs and enterprise value, voluntary disclosure; (2) Research on financial statements based on agency theory, board of directors and financial statement disclosure risk; (3) Research on financial statements based on stakeholder theory and enterprise performance; (4) Research on financial statements based on financial statement templates and non-financial information; (5) Research on financial statements based on materiality and stakeholders. …”
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Analyzing Company’s Internal and External Factors Influencing the Financing Model through Structural Equation Modeling (SEM) by Sajad Veisi, Seyed Ali Vaez, Ebrahim Anvari, Esmaeel Mazaheri

“…The findings revealed that the following factors significantly impacted all three types of financing: 1) Board of Directors’ characteristics; 2) Audit characteristics; 3) Internal control characteristics; 4) Ownership structure; 5) Managerial characteristics; 6) Financial reporting quality; 7) Financial performance; 8) Market performance; 9) Investment efficiency; 10) Competitive strategies; 11) Corporate social responsibility; 12) Political communication; 13) Economic uncertainty; and 14) Firm characteristics. …”
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Feasibility study of using renewable energy in the management of sports venues in the water and electricity industry of east azerbaijan province and its prioritization with D-numbe... by Saeed Rasouli Pareh Yousefian, Jafar Barghi Moghaddam, Hamid Janani, Mohammad Najafzadeh, Afshin Roshan Milani

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BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE by Adamu Lawal Bello, J. Okpanachi, T. Nyor, Lateef Olumude Mustapha

“…Secondly, the firm size should be properly put into consideration in constituting the number of non-executive directors on the board of directors of listed oil and gas companies in Nigeria. …”
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Diverse Leadership and Firm Success: The Role of Top Management Socialisation

“…Following an initial assessment of the dataset, we excluded 153 companies with fewer than three members on the board of directors or a cultural diversity score of zero and a further 66 that reported a return on assets below our lower limit. …”
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Effect of Board Accountability on Financial Performance of Selected SACCOs in Kiruhura District, Uganda. by Kyabarongo, Benon, Agaba, Moses, Byamukama, Eliab Mpora, Sunday, Arthur, Sekiwu, Denis

“…The study recommends that the board of directors should be more effective in ensuring that they communicate the decisions clearly and appropriately so that SACCO maximizes shareholders' wealth. …”
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Effect of Board Accountability on Financial Performance of Selected SACCOs in Kiruhura District, Uganda. by Kyabarongo, Benon, Agaba, Moses, Byamukama, Eliab Mpora, Sunday, Arthur, Sekiwu, Denis

“…The study recommends that the board of directors should be more effective in ensuring that they communicate the decisions clearly and appropriately so that SACCO maximizes shareholders' wealth. …”
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Which factors influence the transition towards a healthy and sustainable food environment in Dutch hospitals? A qualitative view from stakeholders by Joline J. Wierda, Femke van Nassau, Sanne K. Djojosoeparto, Maartje P. Poelman

“…., facility professionals, healthcare professionals, project coordinators, and board of directors). Identified themes and subthemes were: 1 the outer setting, with momentum for change, government-established policies and guidelines, collaboration and networks outside the hospital, and caterers’ and suppliers’ food offerings, interests, and contracts; 2 the innovation domain, with familiarity and compliance with the TEH program; 3 support at all levels, achieving organizational buy-in with communication as a strategy, and end user interests; 4 the inner setting, with key priority in policy and having a vision, available resources, infrastructure within the hospital, ambassadors, and gradual process with continuous effort; and 5 the individual domain with personal drive. …”
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WHY DO VIETNAMESE FIRMS HOLD CASH? by Nguyễn Thanh Hồng Ân, Hoàng Mai Phương

“…Firstly, the fact that firms with low growth opportunities have higher cash holding ratios indicates that these firms’ board of directors may have been inefficient in monitoring and disciplining the behavior of firms’ executives toward shareholder interests. …”
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