Moderating Influence of Board Diversity and Directors Compensation on Corporate Governance Structure and Financial Performance of the companies listed on the Nairobi Stock Exchange

Nyatichi, Veronica

doi:10.4172/2472-114x.1000136

Cited by 5 publications

(9 citation statements)

References 47 publications

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“…Direksi yang hanya mementingkan untuk maksimalisasi pertumbuhan perusahaan saja tanpa memperhatikan pendapatan akan memunculkan permasalahan keagenan, hal ini dalam konteks pengambilan keputusan bisnisnya. (Kaplan, 2019) dan (Nyatichi, 2017). Dewan direksi merupakan pihak yang bertanggung jawab untuk segala informasi perusahaan yang disampaikan.…”

Section: Pendahuluanunclassified

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

Wisman

Triwacananingrum

2021

E-Jurnal Akuntansi

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The Triple Bottom Line approach makes the company start to consider its non-financial reports as an added value for its stakeholders. moderating gender diversity and independent directors. The study used judgment sampling in sampling. The number of samples is 132 data from industrial sector companies and mineral resources in the 2018 - 2020 SGX. The data analysis technique in this study uses multiple linear regression. Investor reactions are measured based on cumulative abnormal returns with an event span of seven days. Sustainability reports are measured by reference to the standard GRI index. The results show that the quality of sustainability reports has no significant effect on investor reactions, the gender diversity of directors is not significant in strengthening the relationship between sustainability reports and investor reactions, and the independence of directors plays a significant role in strengthening the relationship between the quality of sustainability reports and investor reactions. Keywords : Investors’ Reaction; Sutainability Report; Board Gender Diversity; Board Independence.

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Section: Pendahuluanunclassified

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

Wisman

Triwacananingrum

2021

E-Jurnal Akuntansi

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“…Encouraging gender diversity on boards of directors can enhance the decision-making process, as this entails contributing different standpoints, ideas, and evaluating different results (Green & Homroy, 2018). By the way, the supporters of diversity or women participation on the boards showed that the heterogeneous decision-making and problem-solving approaches produce better decisions as a result of a broader range of viewpoints (Nyatichi, 2016;Sahar et al, 2018). Also, the presence of women on the boards can enhance communication, and a more comprehensive critical scrutiny of problems (Abdullah et al, 2016).…”

Section: Total Number Of Women On the Boardmentioning

confidence: 99%

“…The firm characteristics and their boards define the probability of women to be nominated to the boards, their involvement shapes the CG environment and their capability to impact boards' activities and firm performance (Nyatichi, 2016). The lack of enthusiasm to nominate women on the boards deprive firm owners and its stakeholders from the potential economic benefits of female directors (Aribi et al, 2018).…”

Section: Total Number Of Women On the Boardmentioning

confidence: 99%

“…Corporate governance structures are vital for the efficient functioning of firms and enhance performance (Nyatichi, 2016;Savitri, 2016). The board of directors as part of CG structure are anticipated to perform functions that include monitoring of management to moderate agency risks, costs, employing, and discharging of management officers, as well as providing tactical path for the firm to improve its performance (Zemzem & Ftouhi, 2013;Affes & Sardouk, 2016;Armeanu et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Moderating Effect of Enterprise Risk Management on the Relationship Between Board Structures and Corporate Performance

Shatnawi

Hanefah

Eldaia³

2019

IJEMP

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Risk encroachment into Corporate Governance (CG) remains a continuous process that required an efficient and long-term solution. Using enterprise risk management (ERM) as a moderating variable on the relationship between board structures and corporate performance remains an area unexploited in CG research. This relationship can effectively measure by the extent of ERM interactions between board structures and corporate performance. Despite various studies on CG mechanisms, firm performance, ERM implementation level, and gender diversity, the empirical results appeared inconclusive and the findings are inconsistent. None of the studies have addressed the role play by ERM as a moderator between director ownership, the board size, board independence, the total number of women on the board, number of Muslim directors on the board, and firm performance. It is demonstrated that the ERM has the potential to moderate between the different board structures and corporate performance, and this moderation has never been reported in the literature. It is expected that this ERM moderation may considerably improve corporate performance by determining the strength or weakness of the relationship between board structures and firm performance. Thus, this paper, with regards to available literature, conceptualized that ‘ERM’ moderates the relationship between Board Size, Board Independence, Director Ownership, Total Women in the Board, Muslim directors on the Board, and corporate performance.

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“…It boosts economic growth with the underpinning value of accountability, ethically and transparency (Bursa Malaysia, 2017). It includes several monitoring mechanisms (Nyatichi, 2017). Among them, Board of Director (BOD) is a significant CG attribute to combat agency cost, a conflict of interest between the manager and the owner of the firm (Jensen & Meckling, 1976).…”

Section: Introductionmentioning

confidence: 99%

Board of Directors and Firm performance: the moderating effect of women directors

2020

BJSSH

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Moderating Influence of Board Diversity and Directors Compensation on Corporate Governance Structure and Financial Performance of the companies listed on the Nairobi Stock Exchange

Cited by 5 publications

References 47 publications

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

Moderating Effect of Enterprise Risk Management on the Relationship Between Board Structures and Corporate Performance

Board of Directors and Firm performance: the moderating effect of women directors

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