“…As a result, BOD could influence firm performance in many ways. Among them are corporate social responsibility (Sheela et al, 2016) and disclosure (Hussain, Rigoni & Orij, 2018;Omar & Amran, 2017), debt composition (Hussain, Ali, Thaker, & Ali, 2019) earning management (Abdullah, et al, 2018;, financial performance (Saidat, et al, 2019;Jubilee et al, 2018;Bhatt & Bhatt, 2017;Low et al, 2015), financial stability (Lassoued, 2018), investment (Badru et al, 2019), risk management (Poletti-Hughes & Briano-Turrent, 2019; Sanusi et al, 2017), stock market liquidity (Amer, Hussein, & Ali 2017), sustainability (Hussain et al, 2018), and tax aggressiveness (Kim & Zhang, 2016).…”