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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Economies ; ISSN: 2227-7099 ; Volume: 9 ; Year: 2021 ; Issue: 4 ; Pages: 1-11 ; Basel: MDPI
- Klassifikation
-
Wirtschaft
- Thema
-
financial performance
agency theory
board meeting
environmental and social disclosure
GMM
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Jakob, Noor Azuddin
Norraidah Abu Hasan
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2021
- DOI
-
doi:10.3390/economies9040139
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Jakob, Noor Azuddin
- Norraidah Abu Hasan
- MDPI
Entstanden
- 2021
Ähnliche Objekte (12)
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
General meetings in listed companies : new challenges and opportunities [[Elektronische Ressource]]
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
An examination of strategy disclosure in the annual reports of South African listed companies
A study of the determinants of environmental disclosure quality: evidence from French listed companies
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
General meetings in listed companies : new challenges and opportunities [[Elektronische Ressource]]
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
An examination of strategy disclosure in the annual reports of South African listed companies
A study of the determinants of environmental disclosure quality: evidence from French listed companies
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
General meetings in listed companies : new challenges and opportunities [[Elektronische Ressource]]
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
An examination of strategy disclosure in the annual reports of South African listed companies