Artikel
Exploring the interaction effects of board meetings on information disclosure and financial performance in public listed companies
The board of directors' role is paramount in businesses because it reflects the organisation's ability to earn investor confidence and improve financial performance. This paper aims to examine the relationship between environmental and social (ES) information disclosure and firm financial performance and the interaction effects of board meetings on the relationship between ES and firm performance in Malaysian publicly traded firms from 2013 to 2017. This article contributes to the theoretical foundations of the agency theory as it relates to the corporate governance function. The agency theory framework is used to capture the inherent interrelationships between the board of directors and firm performance. The study's findings indicate that a firm's relationship between ES and financial performance, measured by Tobin Q and return on equity, may be significantly affected by board meetings.
- Language
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Englisch
- Bibliographic citation
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Journal: Economies ; ISSN: 2227-7099 ; Volume: 9 ; Year: 2021 ; Issue: 4 ; Pages: 1-11 ; Basel: MDPI
- Classification
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Wirtschaft
- Subject
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financial performance
agency theory
board meeting
environmental and social disclosure
GMM
- Event
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Geistige Schöpfung
- (who)
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Jakob, Noor Azuddin
Norraidah Abu Hasan
- Event
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Veröffentlichung
- (who)
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MDPI
- (where)
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Basel
- (when)
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2021
- DOI
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doi:10.3390/economies9040139
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Jakob, Noor Azuddin
- Norraidah Abu Hasan
- MDPI
Time of origin
- 2021
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