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 …

Article History: Abstract. Share price plays an important role in determining a firm's value.■
received 3 November 2023■ accepted 18 Sept., 2024 However, existing studies mainly …

This study examines the influence of a dedicated Risk Management Committee (RMC) on
firm risk, assessing how risk management practices mediate this relationship. The primary …

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 study explores the impact of board financial expertise on the earnings quality of
Nigerian listed companies, a critical area of interest given the pervasive concerns about the …

This study examines the relationship between board independence and financial
performance in publicly traded companies, incorporating audit quality, firm leverage, and …

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 …