The nexus of tax avoidance and firms characteristics–does board gender diversity have a role? Evidence from an emerging economy

MS Hossain, MZ Islam, MS Ali, M Safiuddin… - Asia-Pacific Journal of …, 2024 - emerald.com
Purpose This study examines the moderating role of female directors on the relationship
between the firms' characteristics and tax avoidance in an emerging economy …

The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee

AA Adam, Z Salleh, WM Alahdal… - Corporate Social …, 2024 - Wiley Online Library
This study investigates the impact of the board of directors' effectiveness (BODEF), audit
committee effectiveness (AUDEF), and institutional ownership (IO) on carbon disclosure …

Can audit committees' environmental background promote corporate green innovation? Evidence from China

J Gong, J Song, J Zhou - Applied Economics, 2024 - Taylor & Francis
Identifying potential driving factors for corporate green innovation is vital in promoting global
green development. This study aims to examine whether the environmental background of …

FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR

ET Ethelind, PO Nafi, AT Manullang… - Jurnal Akuntansi …, 2024 - ejournal-ibik57.ac.id
Abstract Pentingnya Tanggung Jawab Sosial Perusahaan (CSR) bagi perusahaan semakin
meningkat dalam beberapa tahun terakhir. CSR menunjukkan bahwa perusahaan …

Corporate Governance and Cyber Security: The role of Gender Diversity and Common Owners

KA Desender, M LópezPuertas-Lamy - Available at SSRN …, 2024 - papers.ssrn.com
While the importance of addressing cybersecurity risks and cyber incidents is widely
acknowledged, there is limited evidence on the role of corporate governance. This paper …

The Role of Gender Diversity in Promoting Carbon Emissions and Climate Change Disclosure

A Ma'wa, D Setiawan - E-Proceeding Conference: Indonesia …, 2024 - prospectpublishing.id
Studi ini berfokus untuk menunjukkan bahwa praktik pengungkapan emisi karbon dan
perubahan iklim dapat berdampak positif pada nilai perusahaan. Selain itu, studi ini juga …

Does Woman Directors Influence the Relationship between Gender Diversity in Audit Committee Members and Financial Reporting Readability: Evidence from Saudi …

AS Alsultan - مجلة الاسکندرية للبحوث المحاسبية, 2025‎ - aljalexu.journals.ekb.eg
This study examines the relationship between gender diversity in audit committee members
and financial reporting readability. The study also investigates the impact of woman directors …

MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS

Y Harjito, B Sutopo - JURNAL AKUNTANSI DAN AUDITING - ejournal.undip.ac.id
This study aims to examine the influence of CEO characteristics with the proxies used,
namely gender, foreign CEOs, and CEO impression management on carbon disclosure. The …