Comparison of MCCG 2012 and MCCG 2017: Board Tenure and Board Independence across the Malaysian Oil and Gas PLCs

Baharudin, Dayana Mastura; Marimuthu, Maran

doi:10.5296/bms.v10i2.15393

Cited by 5 publications

(2 citation statements)

References 1 publication

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“…Board Independence (BOA_IND): This variable is determined by the proportion of independent administrators compared to the total number of administrators. This measure has been used in many studies, including Aboody and Lev (2000), Van den Van den Berghe and Baelden (2005), Striukova et al (2008), and Baharudin and Marimuthu (2019).…”

Section: Moderating Variablesmentioning

confidence: 99%

Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms

Rossi

Chouaibi

et al. 2021

JRFM

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This study aims to examine the potential effect that corporate social responsibility practices (CSR) have on financial performance in ESG firms, using the moderating role of board characteristics. To test the moderating effect of the board characteristics in the relationship between CSR practices and financial performance, we applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries in analyzing data of 225 listed companies between 2015 and 2019. The results show that board characteristics partially moderate the relationship between CSR practices and financial performance in European ESG firms. In addition, this study indicates that CSR practices affect the firm’s financial performance positively. The study findings appended a new dimension to governance research that could provide policymakers and regulators with a valuable source of information to strengthen governance mechanisms for better financial performance. Previous studies mostly investigate the direct effect of corporate governance on financial performance. A few studies examine the moderating effect of CSR practice. This paper contributes by investigating the moderating effect of governance mechanisms in the ESG context.

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Section: Moderating Variablesmentioning

confidence: 99%

Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms

Rossi

Chouaibi

et al. 2021

JRFM

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“…The independence of the members of the board of directors (INDEP) The percentage of independant directors is measured by the ratio between the number of independant directors and the total number of directors. This measure is employed by several authors(Deslandes and Landry, 2011;Lanis and Richardson, 2011 and Armstrong et al, 2012and Baharudin and Marimuthu, 2019.…”

mentioning

confidence: 99%

The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis

Mkadmi

Say

Saida

2022

IJEFI

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The purpose of this study investigates the impact of governance mechanisms, linked to the board of directors, on the tax risk of Tunisian listed companies. In order to empirically verify this relationship in the Tunisian context, we conducted a logistic regression with 8 banks listed on the Tunisian Stock Exchange during the period of 2008-2018. The overall results show that all the independent variables have a positive and non-significant impact on the probability of the presence of tax risk (with the exception of the dual management variable). Indeed, the variables size of the board of directors, the independence of its members and gender diversity have a positive and statistically insignificant impact on the probability of the presence of tax risk in Tunisian listed companies. On the other hand, the direction duality variable registers a positive and statistically significant correlation with the variable to be explained.

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Does climate governance moderate the relationship between ESG reporting and firm value? Empirical evidence from India

Mishra,

Patro,

Tiwari

2024

International Review of Economics & Finance

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Comparison of MCCG 2012 and MCCG 2017: Board Tenure and Board Independence across the Malaysian Oil and Gas PLCs

Cited by 5 publications

References 1 publication

Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms

Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms

The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis

Does climate governance moderate the relationship between ESG reporting and firm value? Empirical evidence from India

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