Board Of Commissioners Research Articles

Protocol for a multicentre, prospective, open-label, randomised controlled trial to compare PROs and safety outcomes between preoperative and postmastectomy radiotherapy in locally advanced breast cancer patients with immediate reconstruction via a deep inferior epigastric perforator flap (CAPPELLA) in China

IntroductionDespite its therapeutic advantages, postmastectomy radiotherapy (PMRT) increases the risk of complications and often leads to poor cosmesis in women undergoing breast reconstruction. Preoperative radiotherapy followed by skin-sparing mastectomy and...

Gender and risk – do public listing and private ownership bank matter?

Purpose This study aims to empirically test the influence of board member gender on insolvency risk in a two-tier system. Design/methodology/approach This study considers 91 banks operating in Indonesia from 2009 to 2021. It uses a two-step system generalized moment method to analyze the data. Findings This study reports that appointing women to the board of commissioners and as directors reduces the insolvency risk. Women’s role in reducing risk is more effective in listed and private-owned banks (POB) than in others. Practical implications The presence of women in boardrooms is crucial for improving financial performance and reducing financial distress in banks, particularly listed and POB. The findings of this study are expected to provide insights into board selection and appointment. Originality/value The extant literature on the impact of appointing women to boards on bank risk lacks a consensus because of differences in proxies in measuring gender diversity (GD). This paper conducts scenarios using four GD proxies, namely, dummy, percentage of women, Blau index and Shannon index, and two insolvency risk proxies.

The influence of board, CEO, and audit committee chairman busyness on the value relevance of accounting information in Saudi listed firms.

This study investigates the impact of board, CEO, and audit committee chairman busyness on the value relevance of accounting information in Saudi listed firms from 2018 to 2022. Utilizing a data of 125 Saudi firms, the research investigates how the busyness of these key governance figures influences the relevance of earnings per share (EPS) and book value per share (BVPS). The findings reveal that board and audit committee chairman busyness significantly enhance the value relevance of EPS, suggesting that their broader networks and strategic oversight improve financial reporting. Conversely, CEO busyness negatively affects the value relevance of BVPS, indicating that divided attention and reduced managerial oversight hinder performance monitoring. These results underscore the dual roles of governance figures and their influence on financial reporting quality. These results highlight the dual effects of governance busyness on financial reporting quality. The study provides novel insights into an emerging market context, offering practical recommendations for policymakers and corporate leaders in line with Saudi Arabia's Vision 2030. It emphasizes the need for regulatory frameworks to manage director workloads, ensuring enhanced financial reporting and governance effectiveness.

Speech Technology for Automatic Recognition and Assessment of Dysarthric Speech: An Overview.

In this review article, we present an extensive overview of recent developments in the area of dysarthric speech research. One of the key objectives of speech technology research is to improve the quality of life of its users, as evidenced by the focus of current research trends on creating inclusive conversational interfaces that cater to pathological speech, out of which dysarthric speech is an important example. Applications of speech technology research for dysarthric speech demand a clear understanding of the acoustics of dysarthric speech as well as of speech technologies, including machine learning and deep neural networks for speech processing. We review studies pertaining to speech technology and dysarthric speech. Specifically, we discuss dysarthric speech corpora, acoustic analysis, intelligibility assessment, and automatic speech recognition. We also delve into deep learning approaches for automatic assessment and recognition of dysarthric speech. Ethics committee or institutional review board did not apply to this study. Overcoming the challenge of limited data and exploring new avenues in data collection, artificial intelligence-powered analysis and teletherapy hold immense potential for significant advancements in dysarthria research. To make longer and faster strides, researchers typically rely on existing research and data on a global scale. Therefore, it is imperative to consolidate the existing research and present it in a form that can serve as a basis for future work. In this review article, we have reviewed the contributions of speech technologists to the area of dysarthric speech with a focus on acoustic analysis, speech features, and techniques used. By focusing on the existing research and future directions, researchers can develop more effective tools and interventions to improve communication, quality of life, and overall well-being for people with dysarthria.

Corporate Governance Framed by Local Culture: Ownership’s Power, Less-Independency Monitoring of Commissioners Board and Audit Committee

This study aims to discuss the involvement of local cultural factors in corporate governance. The involvement of local cultural factors results in two phenomena: (1) controlling the power of owners and (2) reduced independence of the board of commissioners and audit committee in monitoring CEO and board performance. Design/methodology/approach – This qualitative study employs in-depth interviews and focus group discussions with respondents from five private and state-owned enterprises. Interviews and discussions were conducted with CEOs, commissioners, audit committee members, and owners. Findings – The study reveals (1) owners exert significant controlling power over CEOs and boards, influencing strategic decisions and distorting professional performance. (2) Non-interventionist owners utilize the board of commissioners and audit committee for indirect control, reducing independence. (3) Controlling power of ownership is more dominant in private enterprises than state-owned enterprises, reflecting Indonesia’s local culture, where CEOs and boards are perceived as “staff” accountable to owners. (4) Lack of independence among commissioners and audit committees is more prevalent in private enterprises due to cultural influences.

The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable

This study aims to examine the influence of corporate governance on sustainability report disclosure, with profitability as a moderating variable. The sample for this study consists of Indonesian companies listed in the ASRRAT rankings for the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in 22 companies with a total of 132 observations. Data were analyzed using moderated regression analysis. The findings of this study indicate that the independent board of commissioners does not affect sustainability report disclosure. The audit committee has a positive influence on sustainability report disclosure. Meanwhile, profitability does not moderate the effect of the independent board of commissioners and the audit committee on sustainability report disclosure.

The Effect of Board of Commissioners Size on Earnings Management with Audit Committee as a Moderation in Companies Listed on LQ45

Earnings management is an agency problem that is often triggered by the separation of roles or differences in interests between shareholders and company management. This study aims to examine the effect of the size of the board of commissioners on earnings management with the audit committee as a moderating variable. This study was conducted in Indonesia with companies listed on the LQ45. The population of this study was all companies listed on the LQ45 for the 2019-2023 period, namely 45 companies with an observation period of 5 years. The sampling method used was purposive sampling, which is a method of determining samples based on certain criteria or considerations. The data analysis technique used was multiple linear regression analysis, but before the regression analysis was carried out, a prerequisite test must be carried out, namely the classical assumption test. Moderated Regression Analysis (MRA) was used to determine whether the audit committee variable could strengthen or weaken the relationship between the size of the board of commissioners and earnings management. Based on the results of the analysis and discussion in the previous chapter, the conclusion that can be drawn is that the size of the board of commissioners has a positive effect on earnings management in companies listed on the LQ45, and the audit committee is unable to moderate the effect of the size of the board of commissioners on earnings management in companies listed on the LQ45

ACVC New Year's Dispatch 2025 Prospects, thoughts and visions from ACVC Board members and Committee Chairs.

ACVC New Year's Dispatch 2025 Prospects, thoughts and visions from ACVC Board members and Committee Chairs.

Proposed Conceptual Framework for the Effect of Female Representation in the Board and Statutory Audit Committee on Creative Accounting Practice

Proposed Conceptual Framework for the Effect of Female Representation in the Board and Statutory Audit Committee on Creative Accounting Practice

Corporate Social Responsibility Board Committee and Tax Disclosure

Corporate Social Responsibility Board Committee and Tax Disclosure

THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE

The goal of this research is to investigate how the influence of the board of commissioners and the board of directors on market performance is mediated by the disclosure of Islamic social reporting. The population under investigation is made up of all the businesses that are listed on the Sharia Stock Index. The researchers employed the proportionate random sampling approach to select 778 organizations out of the minimal sample of 472 companies, as determined by the sample calculation findings using G*power. The structural equation model (SEM) is the analytical technique employed in this study. The research's hypothesis test result suggests that the board of directors and commissioners greatly improves Islamic Social Reporting. The market's performance is significantly enhanced by the commissioners and board of directors. Business performance increases significantly with Islamic Social Reporting. The board of directors and board of commissioners significantly improve market performance through Islamic Social Reporting. This research adds value by offering fresh perspectives on how the Board of Directors and Commissioners' roles can affect a company's performance in the market when ISR principles are applied. The research's practical implication is that businesses can utilize it to inform the development of improved corporate governance and social responsibility policies and strategies.

Characteristics of Directors, Composition of Board Committees, and Firm Performance: The Case of U.S. Equity REITs

Characteristics of Directors, Composition of Board Committees, and Firm Performance: The Case of U.S. Equity REITs

The Effect of Human Adipose Stem Cell-Conditioned Medium (hASC-CM) in Photoaged Skin.

Background: Ultraviolet (UV) exposure causes direct and indirect damages to skin structures. Human adipose stem cell-conditioned medium (hASC-CM) is a collection of several soluble factors, such as cytokines, chemokines, and Growth Factors (GF), secreted by almost all living cells in the extracellular space which support wound healing and skin rejuvenation. Objective: To determine the effects of human adipose stem cell-conditioned medium (hASC-CM) in photoaged skin and evaluate photoaging improvement after treatment. Methods: An experimental randomized controlled trial was performed, involving 64 photoaged subjects at the Dermato-Venereology Outpatient Clinic of Jemursari Islamic Hospital Surabaya from March to June 2022. The subjects were divided into the hASC-CM group and vehiculum (control) group. Patients' transepidermal water loss value, skin tone, and Glogau score in weeks 0, 4, and 8 were evaluated. The data were then analyzed using Mann-Whitney test (p<0.05). Results: All subjects had Glogau scale of III (89.6%) with mean ± SD (3.121 ± 0.329). hASC-CM group showed higher improvements in the pore, wrinkle, spot polarized, spot UV parameters and skin tone compared to vehiculum group(p<0.05). Conclusions: hASC-CM effectively improved all parameters observed. The limitation of this research was on the lack of long-term follow-up after treatment. This research had received an ethical permit from The Ethical Committee Board of Jemursari Islamic Hospital Surabaya under letter 006/KEPK-RSISJS/II/2022.

Impact of Corporate Governance on Performance of Public Commercial Banks in Nepal

With regard to non-performing loans in Nepal, this research study seeks to investigate the effect of corporate governance on the profitability of public commercial banks. While several studies have examined the "Impact of Corporate Governance on profitability of commercial banks in Nepal," publicly traded commercial banks in the country have been the subject of far less investigation. By focusing just on Nepal's banking sector, this research aimed to address that void. The non-performing loan (NPL) is used as a dependent variable to measure performance, while the percentage of female directors, audit committee size, audit committee independence, board diligence, and board size all serve as independent variables in corporate governance. The study examined the governance procedures and their influence on the performance of public commercial banks in Nepal using panel data analysis. The data was collected from 2017/018 to 2021/022, and statistical methods such as descriptive statistics, correlation, multiple regression, and t-test were employed. Board diligence (DB) significantly and positively affects nonperforming loans (NPL), according to the empirical findings. Other factors (BS, FD AC, BI, ACI) did not significantly affect the return on assets (ROA) of Nepal's public commercial banks, according to the results.

The influence of earning targets, independent board, and audit committee on earnings management in the Indonesian banking sector

This study investigates the influence of the independent board of commissioners and audit committee on earnings management to achieve earning targets in Indonesian banking. The research sample was drawn from 33 banks listed on the Indonesia Stock Exchange from 2012 to 2022 to evaluate the time frame of the study and its relevance to current banking trends in Indonesia, as well as to examine the data sources used and their reliability. The data analysis method used in this study is a dummy variable regression model. The findings reveal significant insights into the motivations behind earnings management practices. Specifically, this study finds that managers engage in earnings management to meet profit targets, thereby signaling strong performance to stakeholders and potentially securing bonuses. Notably, the influence of corporate governance structures varies: while the independent board of commissioners demonstrates no significant effect on earnings management (p = –0.01), the audit committee plays a pivotal role, significantly influencing earnings management practices (p = –0.017). Moreover, the analysis uncovers that company size has a significant impact on earnings management (p = 0.002), while return on assets (ROA) does not. This study provides empirical evidence demonstrating the efficacy of audit committees in curbing managerial incentives for earnings management to meet targets. Furthermore, by quantifying the influence of corporate governance mechanisms and firm characteristics on earnings management, this study sheds light on key dynamics in the Indonesian banking industry.

The Influence of Good Corporate Governance on Firm Value with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange for The Period 2019-2023

The purpose of this study is to obtain empirical evidence of managerial ownership, institutional ownership, audit committee, and independent board of commissioner and profitability as mediation on the LQ45 Companies value. The sampling technique used purposive sampling, the research samples obtained totaled 19 companies with a research period from 2019-2023 so that there were 95 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is path analysis method. The results showed that Institutional ownership has a significant positive effect on ROA, independent board of commissioner and ROA significant effect on firm's value. The implication of this research is that companies must pay attention to that ROA, independent board of commissioner and Institutional ownership and those that can affect profitabilty and value.

The impact of audit committee features on environmental and community disclosure – empirical evidence from GCC countries

This study examines the extent of environmental and community disclosures and evaluates how audit committee features influence such disclosures among listed firms in Bahrain and Kuwait, Gulf Cooperation Council (GCC) countries of emerging markets. The research employs an unweighted disclosure index comprising 18 items related to environmental and community disclosures, analyzing 432 firm-year observations across Bahrain and Kuwait covering a nine-year period (2015–2023). Three audit committee features (independence, number of meetings, and size) along with the number of other board committees are examined in this empirical investigation. Descriptive analysis indicates that the sampled firms offer 44.25% and 60.60% of environmental and community information, respectively, signaling a satisfactory disclosure level in Bahrain and Kuwait. This demonstrates progress compared to prior studies in GCC countries. Hierarchical Multiple Regression models demonstrate that all four models significantly describe the dependent variables. Regression model four exhibits the highest explanatory power in explaining community information. Audit committee independence and size emerge as determinants of community information, while only audit committee independence is associated with environmental information. The results of this study bear significant implications for governmental bodies and regulatory authorities aiming to strengthen disclosure regulations and promote corporate governance frameworks within GCC nations.

The Role of Corporate Governance Practices on Saudi Stock Exchange Voluntary Disclosure

This study examines the impact of corporate governance practices on voluntary disclosure among non-financial firms listed on the Saudi Stock Exchange (Tadawul) from 2011 to 2022. The research focuses on key governance variables, including board size, board independence, CEO duality, audit committee effectiveness, ownership structure, and board diversity, to understand their influence on transparency and information sharing. Employing panel data analysis, the study utilizes fixed effects, random effects, and pooled OLS models, with the fixed effects model emerging as the most robust. The findings reveal that board size, board independence, audit committee effectiveness, ownership structure, and board diversity significantly enhance voluntary disclosure, whereas CEO duality and firm-specific factors such as firm age and leverage show limited influence. The results highlight the importance of strong corporate governance frameworks in fostering transparency and aligning with Saudi Arabia’s Vision 2030 goals to attract foreign investment and boost market confidence. This study contributes to the literature on corporate governance and disclosure in emerging markets, offering practical insights for policymakers and corporate leaders to improve governance structures and reporting practices.

Corporate governance and emission performance: Malaysian evidence on the moderating role of environmental innovation

This study examines the effects of corporate governance mechanisms on emission scores. Furthermore, it evaluates the moderating effect of environmental innovation activities on the association between corporate governance mechanisms and emission performance. The sample consists of 122 Malaysian companies in several sectors. Data were extracted exclusively from the Refinitiv Eikon database for the period 2016–2023. This study adopted a panel data approach with a fixed-effect estimation, fixed effect with the Driscoll–Kraay standard error, and a generalized method of moments. The findings reveal that audit expertise, audit independence, board expertise, and board-specific skills have a statistically significant negative impact on emission performance. Furthermore, the results show that environmental innovation has no substantial moderating effect on the links between audit committee characteristics and emission performance. However, environmental innovation moderates the association between board attendance, gender diversity, and emission performance. This study makes several valuable contributions to the existing body of literature. Our study offers a distinct and thorough assessment of board and audit committee characteristics and environmental innovation, setting it apart from the previous research conducted in Malaysia.

2026 Committees and Editorial Boards: Nomination Period Open Now Through January 15

2026 Committees and Editorial Boards: Nomination Period Open Now Through January 15