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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The Effect of Internal Control System on the Financial Performance of SACCOS in Rukiga District: A Case study of Rukiga SACCO in Rukiga District. by Katwesigye, Joshua

“…Some respondents showed that control environment factors include; integrity and ethical values of personnel responsible for creating, administering, and monitoring the controls commitment and competence of persons performing assigned duties, board of directors, or audit. Some respondents showed that internal control is heavily dependent on a well-documented and communicated organizational structure that clearly shows lines of reporting responsibility and authority and provides effective communication throughout the organizational/SACCO. …”
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Corporate Financing and Risk Management in the Banking Sector in Uganda During and Post Covid-19. Evidence from Kabale District by Byamukama, Eliab Mpora

“…The study revealed that the board of directors set strategies on bond issuance and were effectively communicated within the bank in the form of policies and procedures by the top management (M =4.2, SD = 0.34). …”
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Debt Management and Financial Performance of SACCOs in Karamoja Region: A Case of Kamukoi, Thurr and Lotuke SACCOs. by Apio, Brenda

“…SACCO managers and the Board of Directors should take charge of sensitizing stakeholders that they should manage debts if they are to benefit from the profits from SACCO.…”
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MANAGING FRAUD IN CONTEMPORARY BUSINESS ENVIRONMENT, THE ROLE OF INFORMATION SECURITY MANAGEMENT: A STUDY OF QUOTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA by Onajero Kensington OHWO

“…The study recommended that the board of directors of DMBs as part of its oversight function should periodically review the overall fraud risk management framework of the bank to ensure it is current, adequate and effective.…”

Corporate Financing and Risk Management in the Banking Sector in Uganda During and Post Covid-19. Evidence from Kabale District by Semusu, Alex, Byamukama , Eliab Mpora

“…The study revealed that the board of directors set strategies on bond issuance and were effectively communicated within the bank in the form of policies and procedures by the top management (M =4.2, SD = 0.34). …”
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Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession by Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari

“…The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and etc.; selected through a targeted sampling method. …”
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THE IMPACT OF BOARD GENDER DIVERSITY ON FIRM PERFORMANCE: EVIDENCE FROM VIETNAMESE LISTED FIRMS by Hoàng Thị Phương Anh, Nguyễn Ngọc Hồng Trang

“…Moreover, we found robust evidence that the boards of directors with three or more female members may exert a stronger positive effect on firm performance than boards with two or fewer female members.…”
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Collaborative capacity building for strengthening rehabilitation services in Sabah, Malaysia: a partnership between university hospital and state health department by Fatimah Ahmedy, Khin Nyein Yin, Syahiskandar Sybil Shah, Sukhbheer Kaur Darsin Singh, Nurul Afiqah Fattin Amat, Frisca Aziah Francis, Yusof Ibrahim, Helen Lasimbang, Rosalam Sarbatly, Kasim Mansur, Candace Goh, Md. Feroz Kabir

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Corporate governance and organizational Performance: A case of Institut Polytechnique De Byumba, Rwanda. by Bonaventure, Twagirumugabe

“…Board characteristics considered in this research include board size, board of director role, gender diversity, and educational qualification of board members and decision making and implementation. …”
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Medical leadership, a systematic narrative review: do hospitals and healthcare organisations perform better when led by doctors? by Jeffrey Braithwaite, Kristiana Ludlow, Robyn Clay-Williams, Luke Testa, Zhicheng Li

“…Six studies examined the composition of boards of directors; otherwise, there were few common areas of investigation. …”
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