Corporate Governance - Science topic

17th GCBSS Special Issue on Corporate Governance and Sustainability Disclosure (CABS 3* / ABDC-A) Call for Papers- www.gcbss.org

Call for submissions to the Special Issue ‘Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges’ of the journal Sustainability (ISSN 2071-1050, Q1 in Scimago and 88% in Scopus). Dear Colleagues, Sustainability stands as a paramount objective for humanity, encompassing economic, environmental, and social dimensions w...

This research aimed to identify the impact of electronic audit procedures in all their dimensions, which are (planning the audit process, examining and evaluating the internal control system over electronic operation, evidentiary evidence in terms of adequacy and timing of obtaining it, documenting electronic audit procedures, identifying electroni...

This study examines the impact of various measures of corporate governance on airline safety, addressing a significant gap in the literature that explores safety performance within the aviation industry. Using data from seventy countries spanning the period from 1990 to 2016, we investigate the relationship between corporate governance quality indi...

Supply chain ESG refers to the environmental, social and corporate governance when companies manage their supply chains, and is a topic that must be considered by companies to improve their green innovation performance. This study puts forward the hypothesis that ESG performance and corporate internal control quality improve the green innovation pe...

Adequate management, supervision and control are essential for effective airport operations decisions. The Board Structure (internal mechanism of corporate governance) embeds a monitor system (one or two-tier system) for decision-making processes according to the airports' needs and shareholders' best interests. However, other factors could implici...

This study aims to evaluate the implementation of the principles of Good Corporate Governance (GCG) through internal control of savings and loan activities at KSP Kopdit Megu Lekuk Hubin. The methods used include interviews, observations, and document analysis to collect data. The results of the study show that the application of GCG principles, wh...

The aim of this research is to determine the influence of good corporate governance and asset management on financial performance with ERP (enterprise resource planning) as mediation variable in construction subsector in Indonesia in 2023. The object of this research is all company in construction subsector in Indonesia. The objectives are, (1) To...

This study explores the influence of corporate governance mechanisms on Environmental, Social and Governance (ESG) disclosure within the emerging economy of sub-Saharan Africa. The specific focus is on assessing the role of institutional ownership as a potential moderating factor. Employing quantitative data from nine countries in sub-Saharan Afric...

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indones...

White-collar crime, comprising non-violent financial offenses committed by individuals in positions of power or trust, has surged in industrialized economies due to increasing economic complexity, technological advancements, and regulatory gaps. This article investigates the proliferation of white-collar crimes, such as embezzlement, corporate frau...

The impact of board gender diversity on earnings quality has garnered significant scholarly attention due to its implications for corporate governance and financial reporting integrity. Despite regulatory efforts to promote gender inclusivity, the extent to which board gender diversity enhances earnings quality remains inconclusive. This study inve...

Ethical leadership has emerged as a fundamental determinant of corporate governance and sustainable organizational practices, necessitating a deeper examination of its strategic dimensions. This paper explores the intersection of leadership and business ethics, proposing a conceptual framework for responsible management. Despite the extensive schol...

The ubiquitous debate on sustainability practices and the development of a uniform regulation on the use of gender quotas to be implemented in all EU countries by mid-2026 puts these matters in the spotlight. We link both topics by studying the effects board gender diversity and use of gender quota regulations on the firm’s adoption of sustainabili...

This article examines the theoretical and scientific foundations of ensuring the sustainable development of industrial enterprises in the context of the digital economy. It highlights the importance of digital transformation as a strategic approach to enhancing corporate sustainability, optimizing resource utilization, and strengthening competitive...

Purpose This study aims to examine the extent and determinants of corporate social responsibility (CSR) disclosure among firms listed on Vietnam’s Unlisted Public Company Market (UPCoM), offering critical insights into this underexplored context. Design/methodology/approach Using the Global Reporting Initiative (GRI) framework, this study assesses...

This study examines the mechanisms of effective collaboration among governments, enterprises, and executives to achieve the dual goals of environmental conservation and economic growth within the framework of oversight of environmental, social, and governance (ESG) performance. A tripartite game-theoretic model is developed and a numerical simulati...

Against the backdrop of global concern sbout sustainable development and environmental, social and corporate governance (ESG) investment, the Chinese government has introduced a series of policies aimed at promoting green finance and sustainable development. These policies have had significant impacts on the financing environment and ESG performanc...

Financial statements aim to provide information related to the financial performance of an entity that is useful for investors as well as other stakeholders. One of the primary concerns within the financial statements is profit-related information. However, the value of earnings information is highly dependent on the characteristics of said informa...

This study examines the impact of CEO narcissism, firm performance, and company growth on tax avoidance in listed companies on the stock exchanges of Iraq and Oman from 2015 to 2022, with a focus on the role of earnings management. Using a sample of listed firms from both countries, we analyze the relationships between CEO narcissism, firm performa...

This study examines the role of artificial intelligence (AI) in enhancing corporate governance and regulatory adherence through AI-driven compliance tools. Utilizing a systematic literature review and case study analysis, the research evaluates AI's effectiveness in automating compliance, minimizing legal risks, and addressing ethical concerns. Sta...

The advent of blockchain technology and the integration of smart contracts have revolutionized various industries, offering unprecedented efficiency and automation. However, this rapid adoption has also introduced significant legal and governance challenges, particularly concerning liability and accountability in the event of smart contract failure...

This chapter is written to help those new to risk management and who want to understand the fundamentals of risk management. This chapter is based on my reading of various risk management contents and experience gained over the working period. The chapter covers the definition of risk, benefits of risk management, principles of risk management, dif...

Smart contracts, built on blockchain technology, offer automation and efficiency in corporate transactions but also introduce significant data privacy and security risks. As these contracts often handle sensitive corporate and customer data, ensuring compliance with privacy regulations like the General Data Protection Regulation (GDPR) and the Cali...

The enforceability of smart contracts in corporate governance presents significant legal and judicial challenges, particularly in determining their alignment with existing corporate laws. This paper examines the legal implications of smart contracts within the corporate governance framework, analyzing whether such contracts can be deemed legally bi...

The integration of smart contracts into corporate governance presents significant opportunities for enhancing transparency, efficiency, and automation in decision-making and compliance processes. However, their implementation also introduces complex legal risks and challenges. This paper explores key legal concerns associated with smart contracts i...

The integration of smart contracts into corporate governance presents significant opportunities for enhancing transparency, efficiency, and automation in decision-making and compliance processes. However, their implementation also introduces complex legal risks and challenges. This paper explores key legal concerns associated with smart contracts i...

Smart contracts, built on blockchain technology, offer automation and efficiency in corporate transactions but also introduce significant data privacy and security risks. As these contracts often handle sensitive corporate and customer data, ensuring compliance with privacy regulations like the General Data Protection Regulation (GDPR) and the Cali...

This study aims to investigate the effects of corporate governance structures on the financial performance of private commercial banks in Ethiopia. For this purpose, panel data from 2014 to 2023 with the dynamic GMM estimation approach were used. From 2014 to 2023, the average board size for banks was 2.303, with an average gender composition of 22...

The integration of smart contracts into corporate governance presents significant opportunities for enhancing transparency, efficiency, and automation in decision-making and compliance processes. However, their implementation also introduces complex legal risks and challenges. This paper explores key legal concerns associated with smart contracts i...

The advent of blockchain technology and the integration of smart contracts have revolutionized various industries, offering unprecedented efficiency and automation. However, this rapid adoption has also introduced significant legal and governance challenges, particularly concerning liability and accountability in the event of smart contract failure...

This study delves into the critical role of corporate governance in fostering research and development (R&D) stability in Taiwanese firms, addressing a gap in existing research by examining how a strong Corporate Governance influences R&D expenditure volatility. Utilizing a survey database of Taiwanese companies, we explore the moderating effect of...

This paper examines the relationship between the determinants of corporate outreach and corporate governance in Islamic microfinance institutions (Baitul Maal wa Tanwil, BMT toward Cash Waqf management using a primary data set built from the concept of Islamic MFIs collected from internal and external respondents. Islamic Micro-finance implements c...

Introduction Investigating the network of firms in a specific industry helps explain industrial location and urban functions and provides guidelines for promoting industrial restructuring and high-quality development. Methods This study develops a network model for the relationship between firms and cities based on the data of listed Specialized,...

This article looks at the present state of knowledge when it comes to the connection between corporate governance and management accounting. The impetus for the work is that with the changing nature of financial markets there are outstanding questions about how the pressures of financial markets enter the organizations in which they exert influence...

Although PT XYZ has adopted information technology, it has not formally assessed its governance, leading to persistent issues in IT management, human resource capabilities, and alignment with business processes. This study evaluates IT governance at PT XYZ, a company in the travel and tourism industry, where rapid technological advancements have im...

The agency relationship between company owners and company managers raises potential problems between the two due to conflicts of interest. Several issues that reflect agency problems include tax avoidance and earnings management, the aim of which is to provide profits for managers. One tool to prevent tax avoidance and earnings management is good...

This study aims to examine the impact of corporate governance on the financial performance of banks in the MENA region. The study uses a sample of 37 banks listed on the stock exchanges of four countries in the MENA region, namely Jordan, Palestine, Qatar, and Kuwait, from 2016 to 2020. This study employed static panel estimation methods for analys...

The rise of blockchain technology has led to the increasing adoption of smart contracts in corporate governance. Smart contracts, self-executing agreements with predefined rules, offer efficiency, automation, and transparency in decision-making processes. However, their legal recognition remains uncertain due to regulatory ambiguities and jurisdict...

Purpose: This study investigates the moderating role of CEO power on the relationship between sustainability reporting and firm performance among listed non-financial firms in Nigeria. While extensive research has explored the direct effects of sustainability reporting on firm performance, little is known about how CEO power influences this relatio...

This study explores the relationship between liquidity risk, corporate governance, and financial performance in Ghana's banking sector. Using a longitudinal dataset from 2018 to 2022, which includes data from 14 commercial banks, the research investigates the impact of liquidity management practices and governance structures, specifically audit qua...

Objective: This research aimed to analyze the adoption of dynamic capability elements to develop business performance in the scope of digitalization. The use of digital technology helps women entrepreneurs to achieve gender equality for Sustainable Development Goals (SDGs). Theoretical Framework: Digital technology is providing opportunities for wo...

The rapid progress in financial inclusion (FI) compels the Organization for Economic Co-operation and Development (OECD) economies to emphasize the role of corporate governance in reinforcing FI. This study investigates the effect of corporate governance and the COVID-19 pandemic on FI in 142 banks from 24 OECD countries between 2009 and 2021. Usin...

The first two decades of this century have witnessed a burst of legislation, court cases, and shareholder reform movements for multinational corporations. However, family firms usually deviate while practicing governance and sustainability-related business practices. This study aimed to shed light on why family firms adopt a deviant corporate gover...

Purpose: The purpose of the study was to assess the influence of corporate governance practices on the financial performance of investment firms trading at the Nairobi Securities Exchange (NSE). Methodology: The present study employed a correlational research methodology and positivist philosophy to investigate the impact of firm-specific character...

This study examines the influence of debt maturity structure on stock price crash risk (SPCR) in African economies, focusing on the moderating role of accounting standards such as the IFRS and national GAAP. Drawing on data from 514 publicly listed non-financial firms across six countries: Nigeria, South Africa, Kenya, Egypt, Ghana, and Morocco spa...

Corporate governance mechanisms play a crucial role in preventing conflicts of interest by ensuring transparency, accountability, and ethical decision-making within organizations. Effective governance structures, such as independent boards, audit committees, and internal control systems, help mitigate risks arising from managerial self-interest, in...

The study aimed to assess the impact of corporate governance dimensions on the organizational performance of agricultural cooperative unions in Ethiopia, focusing on selected unions within the study area. A descriptive research design was employed, and data were analyzed using both descriptive and inferential statistics. Primary data were collected...

This research examines greenwashing across global regions and proposes an integrated behavioural-regulatory intervention framework to mitigate these practices. Using a systematic literature review and VOS viewer software, the study analyzed 2,098 peer-reviewed articles from six databases ranging from 2009 to 2024. Findings show that the energy sect...

The role of the European Union Corporate Sustainability Reporting Directive (CSRD) in ensuring transparency and promoting sustainable business development has been studied. An analysis of Euro­pean reporting practices is conducted, enabling an assessment of the prerequisites for adopting CSRD, its key provisions and requirements, as well as its imp...

In recent years, artificial intelligence (AI) technology has rapidly advanced and found widespread application in corporate management. Leveraging AI to enhance Environmental, Social, and Governance (ESG) performance and promote sustainable development has become a focal point for both academia and industry. This study aims to explore the impact of...

The use of non-renewable energy by firms in Nigeria seriously affects biodiversity and the general well-being of the populace. The consequences led the country to be among the top pollution producers globally.. However, Nigeria recently mandated all companies to comply with environmental disclosure The study examines the effect of corporate board a...

This research aims to empirically test the influence of mechanisms Good Corporate Governance, profitability and liquidity on Sustainability Report disclosure. This research uses a quantitative approach with sampling used using a purposive sampling method, the analysis used in this research is multiple linear regression analysis managed via SPSS. Th...

Corporate governance (CG) is widely believed to prevent management from engaging in harmful actions that could adversely affect the company. A company is expected to perform better if its CG index or value is high. However, facts indicate that not all companies with a high CG index also demonstrate good performance (AlHares & AlBaker, 2023). The is...

Purpose: The purpose of this article was to analyze influence of corporate governance on financial performance of listed firms in Germany. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of it...

The purpose of this study is to examine the influence of board gender diversity on the financial performance of firms in Sri Lanka. While extensive research has been conducted in developed countries, this study addresses the gap in literature by examining how cultural and economic differences influence the relationship between gender diversity and...

Improving compliance and transparency in financial reporting is a key factor for building trust among investors and the public, as well as for the features of sustainable business development. This research examines strategies for emphasizing accountability and accountability in corporate practices, emphasizing the implementation of regulatory requ...

What is strategy, What are the components of strategy, Why strategy is important Strategic risk management.

This study investigates the moderating role of female board directors on the relationship between capital structure and firm performance in Nigerian non-financial firms. The study builds on previous research that highlights the importance of gender diversity in corporate governance and its potential to enhance firm outcomes. Using data from 70 non-...

Objetivo: esta investigación buscó determinar la relación entre la presencia de mujeres en la junta directiva y el desarrollo de acciones de responsabilidad social empresarial (RSE). Metodología: inicialmente, se empleó la técnica de análisis de contenido para identificar las prácticas de RSE divulgadas en los informes de RSE de las empresas perten...

The purpose of this study is to investigate the impact of corporate governance principles on the perception of the effectiveness of combating money laundering. In terms of purpose, according to the objectives of the research, this research is one of the applied researches, and from the point of view of data collection, it is included in the collect...

The article highlights the importance of managing State-Owned Enterprises (SOEs) and their impact on macro-and microeconomic management. It uses the example of the telecommunication industry in Zambia and compares Zamtel, an SOE, to Mobile Telephone Network (MTN) in terms of corporate governance structure and appointment of key positions. The resea...

This study aims to identify the specific corporate governance (CG) factors that influence the probability of insolvency of the Licensed Finance Companies (LFCs) listed on the Colombo Stock Exchange (CSE) in Sri Lanka. The study is grounded in the evidence that CG is critical in managing insolvency risk, especially during the pandemic. The increasin...

Purpose This study investigates whether board diversity (BD) affects environmental, social and governance (ESG) performance, focusing on ESG dimensions. Design/methodology/approach This study uses data from FTSE All-Share firms spanning 2011–2021. It uses ordinary least squares regressions on how BD impacts ESG performance, focusing on the environ...

This study investigates the relationship between Economic Policy Uncertainty (EPU) and Corporate Investment (CI). Additionally, we assesses the moderating role of corporate governance and firm life cycle in determining the EPU-CI relationship. Using the sample of 548 listed non-financial Indian firms, we found that EPU has a negative and significan...

Inclusive growth has garnered widespread concern due to the increasing imbalance between economic development and outcome sharing. Existing studies primarily explore the determinants of inclusive growth from the macro-system and regional strategy levels. We aim to analyze the impact of digital technology on inclusive growth from a micro perspective...

Este artigo explora a utilização de sistemas de Inteligência Artificial na governança corporativa, com foco em implicações éticas no ambiente empresarial. Inicialmente, aborda fundamentos da inteligência artificial e sua importância para a governança corporativa, com a hipótese de que a inteligência artificial pode aprimorar significativamente essa...

Studi ini bertujuan untuk menganalisis komponen yang mempengaruhi praktik transfer pricing pada perusahaan sektor energi yang terdaftar di BEI tahun 2019-2023. Dengan pendekatan kuantitatif, studi ini menggunakan 226 entitas sebagai objek analisis, yang dipilih dengan teknik purposive sampling. Analisis regresi logistik digunakan untuk analisis dat...

Under the current background of “coordination between environmental protection and economic and social development”, how enterprises should respond to the national call to enhance environmental awareness, effectively fulfil environmental responsibilities, and drive their own development has become a widespread concern. Based on the impression manag...

It' s argued that corporate governance can be linked to profitability due to non performing asset portfolios (NPAs) in commercial banks in Kenya but this has not been determined empirically. Information is lacking on effect of corporate governance on profitability due to NPAs among these banks. The study sought to establish effect of corporate gove...

Este artigo estabelece correlações entre os instrumentos de compliance e o instituto da governança corporativa denotando o papel assumido por ambos na consecução e perpetuação da atividade empresarial, sua adequação aos padrões e normativos regentes de seu campo de atuação e as fórmulas que conformam e implicam no desempenho empresarial. Assim send...

This study examines the role of Corporate Social Responsibility (CSR) disclosure as a mechanism to reduce agency costs and improve investment decisions in Indonesia’s apparel and textile sector. Using data from publicly listed companies on the Indonesia Stock Exchange (IDX) from 2020 to 2024, the research employs a quantitative approach with panel...

Green innovation in heavily polluting firms is crucial for sustainable development, yet financial constraints remain a major barrier. This study employs a Spatial Durbin Model to analyze how financialization influences green innovation in China’s A-share listed firms. The results indicate that financialization intensifies financing constraints, lea...

The objective of the article is to determine the prospects for the development of BLER (board-level employee representation) in the new EU countries. To achieve this goal, a critical analysis of the literature on the subject and relevant legal regulations was used. In the old countries of the EU, employee representation in corporate governance bodi...

In the modern digital landscape, consumer data privacy has become a critical concern for organizations worldwide. As businesses increasingly rely on data-driven strategies, the need to safeguard consumer information and comply with regulatory frameworks has grown substantially. This paper explores best practices for organizations to ensure consumer...

(1) Purpose: In recent decades, sustainability has become an important concept across the globe. Poor environmental performance is likely to put firms at risk of public censure and even environmental litigation, especially those operating in international markets. It is critical to understand how firms’ operations affect environmental performance....

This study interrogates the effect of ownership structures on tax evasion in Nigerian deposit money banks, focusing on the effects of block ownership, board ownership, institutional ownership, government ownership, and foreign ownership. Utilizing an ex-post facto research design, we collected and analyzed annual time series data from 2012 to 2022...

This study aimed to analyze the adaptations in the corporate governance practices of a Brazilian support foundation, in the context of the crisis caused by the COVID-19 pandemic. Support foundations act as pillars of support for research and innovation, ensuring the continuity of strategic activities in teaching, research, and outreach. This resear...

This article covers the current risk management position in India and looks into the future from an opportunities’ point of view in the area of risk management. Key points discussed in the article are drivers of risk management, current corporate governance practices, challenges in the implementation of risk management and emerging future opportuni...

Capital structure attributes are fundamental to the operations of a firm. This study sought to examine the effect of capital structure on the financial performance of commercial banks listed at the Nairobi Securities Exchange for the period 2015 to 2019. A general objective of this study was to determine the effect of capital structure on the finan...

The study determined the impact of board characteristics and effectiveness of consolidated financial statements of selected firms in Nigeria. A panel regression model, a quantitative technique, data from the 2014-2023 annual reports of the ten Nigerian companies that were selected were employed in the study. The findings demonstrated the statistica...

Objectives: The dissertation examines the effectiveness of corporate governance laws for credit information companies in the UAE, Bahrain, and Jordan, particularly in relation to their role in facilitating business financing. It aims to identify gaps and issues in these laws that may impact the efficiency of credit information centers and their inf...

The rapid advancement of digital technologies presents new opportunities and challenges for companies concerning their environmental, social, and corporate governance (ESG) performance. As organizations increasingly prioritize sustainable development, it becomes essential to investigate the role of digital technology in enhancing ESG outcomes. Util...

If index fund asset managers are the new “emperors” of Wall Street, are index providers the power behind the throne? The financial press has called the indexers “kingmakers” and suggested they may soon “rule the world.” If so, why do they seem to have more influence over sovereign governments than corporate executives? Is it appropriate to think of...

The aim of the study is to determine factors contribute to tax avoidance in Indonesia, an emerging economy in Southeast Asia. It also looks for analyze how the profitability, corporate growth, Corporate Social Responsibility, and firm characteristics (size and age) relate to tax avoidance. It analyses manufacturing company collected from Indonesia...

A contabilidade ambiental tem ganhado crescente relevância na gestão empresarial, impulsionada por demandas regulatórias e pressões dos stakeholders para maior transparência e sustentabilidade. No entanto, sua implementação ainda enfrenta desafios relacionados à padronização, custos operacionais e riscos como o greenwashing. Este estudo tem como ob...

In recent years, the relationship between corporate management and shareholders has grown increasingly confrontational, driven by a surge in shareholder activism. In the U.S., the Securities and Exchange Commission (SEC) has responded with updates to shareholder communication regulations, including the Universal Proxy Rule. Meanwhile, Japan has see...

This study examines the influence of corporate social responsibility, good corporate governance, and climate disclosure on company performance in the palm oil industry. Unlike previous research, this study incorporates IFRS S2 as a factor in climate disclosure to assess its impact on company performance. The study employs a quantitative method usin...

This study investigates the integration of Artificial Intelligence (AI) into financial statement preparation and its impact on accuracy, compliance, and corporate performance. The research aims to provide insights into how AI-driven financial reporting systems enhance efficiency, fraud detection, and regulatory adherence. A systematic review was co...

This study examines the role of corporate governance in enhancing the positive impact of corporate investment on value creation in non-financial firms listed on the Saudi Stock Exchange. It specifically explores how governance mechanisms such as ownership structure and board structure influence investment-driven value creation. The study analyzes 1...

Corporate governance, risk disclosure and stock returns in UK financial firms Abstract Purpose-The purpose of this study is to fill a gap in the extant literature on risk disclosure by providing the first evidence on how corporate governance influences FTSE all-share financial firms to reveal risk disclosure. The paper further studies the extent to...

Penelitian ini bertujuan untuk menguji pengaruh board size, board nationality diversity, board gender diversity, sustainability committee, kepemilikan institusional terhadap pengungkapan emisi karbon dengan investasi hijau sebagai variabel moderasi. Metode kuantitatif digunakan dalam penelitian ini dengan menggunakan data sekunder. Peneliti mengamb...

This study contributes to the literature by analysing the joint association of managerial overconfidence, certainty, narcissism, and the Big Five personality traits with debt ratios in the institutional setting of the German two-tier system. Moreover, it provides insights into how corporate governance quality moderates the effects of personality. T...

In today's society, we need to participate in the construction and protection of the national ecological environment.As one of the important forces of national economic development, enterprises need to practice the goal of "carbon peak and carbon neutrality".Among them, Environment, Society, and Corporate Governance (ESG) is an important basis for...

Stewardship theory has emerged as a critical framework in corporate governance, emphasizing trust, accountability, and long-term value creation. However, empirical validation of stewardship-driven governance remains limited across industries, with most studies relying on conceptual analyses. This study therefore examines the evolving relevance of s...

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dan Corporate social responsibility terhadap pengindaran pajak. Good Corporate Governance yang dimana Komisaris independen, kepemilikan institulsional dan komite audit menjadi proksi pengukuran yang akan digunakan, Populasi dalam penelitian ini adalah perusahaan pada sekto...

The paper investigates the relationship between corporate governance and organizational performance in Nigeria's banking sector between 1996 and 2023, using the Tobin-Q valuation and operating performance methodology (quantitative characteristics) of variables in analyzing data collected from secondary sources. The internal mechanisms of corporate...

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly...

Purpose-This study aims to examine the integration of environmental, social and governance (ESG) considerations in Malaysian public-listed property companies, focusing on how these entities incorporate sustainable practices into their operations. The research evaluates the extent of ESG adoption and its implications for the sector's competitiveness...

Peneliti ini bertujuan untuk mengetahui Pengaruh Good Corporate Governance (GCG), Kinerja Keuangan, dan Kinerja Pasar (menggunakan tiga indikator yaitu Kepemilikan Institusional, Return On Equity (ROE), dan Harga saham) terhadap Nilai Perusahaan serta ukuran perusahaan sebagai variabel kontrol. Dalam penelitian ini sampel yang digunakan merupakan p...