Abstract We adopt the Agency Theory (1976) as the theoretical foundation of this paper. We
estimate the effects of board demographic characteristics on cost of capital of 133 listed firms …

We use the panel regression analysis technique on 1,530 observations to examine the effect
of sustainability committees on the value of 153 publicly listed firms for 10 years (2014 …

This study investigates the relationship between audit committee characteristics and tax
aggressiveness in publicly traded companies from 2014 to 2023. The purpose is to explore …

This study investigates the impact of the board of directors on sustainability reporting quality
(SRQ) in Nigerian publicly traded companies from 2009 to 2023. The research seeks to …

Purpose-This study investigates the impact of female board representation on stock market
performance in Nigerian listed firms. Using a sample of 153 firms listed on the Nigerian …

This empirical study investigates the relationship between board gender diversity and
financial performance in publicly traded companies in Nigeria. Using a quantitative …

This study examines the relationship between institutional ownership and environmental
reporting, aiming to explore how the presence of institutional investors influences the quality …

This study empirically investigates the effect of environmental, social, and governance (ESG)
practices on the financial performance of firms across various industries, for 10 years (2013 …

This study investigates the extent to which corporate boards prioritize biodiversity-related
information disclosure within their environmental, social, and governance (ESG) …

This study investigates the moderating effect of board independence on the relationship
between CEO tenure and firm performance. The purpose of this research is to explore …