Financial Factors, Corporate Governance and ESG during Covid-19 Pandemic: Malaysian Evidence

This study investigated the factor that influences the Environment, Social and Governance (ESG) Disclosure of public listed companies in Malaysia, particularly before and during the Covid-19 Pandemic outbreak. Using 62 Public Listed Companies in Malaysia and 248 years of observation from the year 2018 to the year 2021, it found that profitability, growth of the company, company's size, board size, gender diversity, auditor tenure, and ESG disclosure highest during the Covid-19 pandemic outbreak period. It also discovered that profitability and independent board members had positively related to ESG disclosure before and during the Covid-19 pandemic outbreak.

Influence of Board Characteristics and Ownership Concentration on Corporate Sustainability Growth among Listed Manufacturing Companies in Nigeria

The influence of corporate governance on the manufacturing firms' sustainable growth during the financial crisis period cannot be overemphasized. Hence, this study was carried out find out the kind of influence the corporate governance mechanisms have on the corporate sustainable growth in Nigeria. The population of the study consists of listed manufacturing companies, and a sample size of 30 manufacturing firms was selected using a purposive sampling technique based on convenience, covering a time period of five financial years (2011 to 2020). The regression method was used to analyze the data collected through secondary sources. The result showed that board size, board composition, ownership concentration, board independence, and firm size had a positive relationship with corporate sustainable growth while leverage had a negative relationship with corporate sustainable growth. Thus, the study showed that corporate governance exercises a positive influence on corporate sustainable growth and the study recommended that listed manufacturing firms put in place a larger board structure that encompasses people of different backgrounds, skills, and experience in order to help the companies move forward during difficult times;and a good board structure that makes provision for the presence of independent directors needs to be maintained, to checkmate the management so that all the decisions taken by the management will be the ones to achieve the company's ultimate goal

Corporate Governance and Financial Stability: The Case of Commercial Banks in Vietnam

Bank stability is a goal that bank managers aim for in addition to the goal of maximizing shareholder value. To achieve this goal, commercial banks have applied various solutions, including corporate governance because corporate governance plays an important role in the business activities of an enterprise in general as well as in that of a commercial bank in particular. The purpose of this paper is to investigate the impact of corporate governance on the stabilities of Vietnamese commercial banks in the period from 2009 to 2020. Using hand-collected data from 25 commercial banks in Vietnam, by system GMM estimation and the Bayesian Mixed-Effects approach, the paper identifies the characteristics of corporate governance affecting bank stability. Board size, women board members, and board members' education have a positive impact, and dependent board and foreign board members have a negative impact on bank stability. Our findings show important evidence for an emerging country, such as Vietnam. From the empirical results, the authors suggest several recommendations to maintain and enhance bank stability in the future time.

Corporate Governance and Corporate Philanthropy during COVID-19: Mediating role of Knowledge Management

This study examines the role of corporate governance and corporate philanthropy during COVID-19, with the mediating role of corporate social responsibility (CSR) knowledge management among Chinese listed firms. The study employed secondary data obtained from the Chinese Stock Market & Accounting Research (CSMAR) database on board size (BS) and board composition (BC) as corporate governance proxies. The findings show that BS and BC have a positive but insignificant relationship with corporate philanthropy, while CSR knowledge fully mediates the relationship between corporate governance and corporate philanthropy. Additionally, we find that board size and board composition have a positive relationship with CSR knowledge. This study has practical implications for firms engaged in the process view of CSR knowledge, which actively contributes to COVID-19 philanthropy. The process view of CSR receives more information from outside stakeholders and implements their resources on the most recent CSR issue. This response creates value for the firm as it targets the most recent issue in society. © 2021 IEEE.

Earnings Management, Board Composition and Earnings Persistence in Emerging Market

Income data are useful for making economic decisions and anticipating future revenues. Earning quality, or the utility of earnings in making decisions, is determined by real economic performance. Firms with greater performance should, on average, have higher profits quality. Managers, investors, and scholars are interested in the influence of earnings management (EM) on earnings persistence (EP). This study evaluates the relationship between these variables in terms of accrual, real EM, board composition, and EP. We conducted quantitative research using GMM regression on a sample of 228 listed businesses in the Vietnamese stock market from 2014 to 2017. Our findings indicate that accrual earnings management (AEM) is associated with a negative connection with EP, but real earnings management (REM) is associated with a mixed association with EP. Additionally, the data indicate that board of directors (BODs) play a critical role in EP. Our research contributes to the existing body of knowledge by establishing a foundation for future research in this subject and by proposing some feasible options for functional government agencies and enterprise management interested in enhancing EP.