• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.233-246
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• 2020

This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. The Modified Jones Model by Kasznik (1999) was used to determine discretionary accruals. An AC that includes its board chairman as an ordinary member is associated with greater discretionary accruals. However, a board chairman who is also the chairman of the AC does not seem to influence discretionary accruals. This paper supports the agency theory and policy-makers' efforts to prevent board chairmen from sitting on ACs. It is the first study that uses the agency theory to describe the association between the board chairman's involvement in the both AC and EM. This study alerts policy-makers, stakeholders and researchers to the influence of a board chairman serving on the AC in curbing EM. Furthermore, it provides empirical evidence that the majority of Malaysian companies whose board chairmen are involved in the AC appoint the chairman as an ordinary member of the AC. This indicates that executive directors may affect such actions. Hence, more policies are needed to improve AC independence.

• Journal of the Korean Society for Library and Information Science
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• v.54 no.4
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• pp.239-259
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• 2020

The importance of the composition of the editorial board member is increasing as one of the measures to improve the quality of journals and to increase its international use. In this study, the composition of the Editorial Board Member (EBM) was analyzed for the journals listed in WoS and SCOPUS among domestic journals published in the field of social sciences to derive considerations to promote the internationalization of academic journals. As a result, for the internationalization of academic journals in the social science field, the composition of EBM that can promote the convergence of theory and practice, consideration of the regional aspect for the efficiency of EBM work, the composition of the EBM considering the efficiency of English-based academic communication, participation of researchers in EBM who can connect academics and the field should be considered.

• International Journal of Knowledge Content Development & Technology
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• v.3 no.1
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• pp.5-17
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• 2013

A study of the members of the editorial boards of 16 leading LIS journals shows that the boards vary markedly in size, in diversity (in terms of both gender and nationality) and in the experience and publication/citation profiles (based on Web of Science data) of their board-members. A typical editorial board member will be male, work in the USA, have published their first LIS article in 1995, and have 9.5 publications and 39 non-self citations to those publications, with the publication/citation profiles differing significantly from those of non-board-member contributors to the 16 journals.

• Journal of Periodontal and Implant Science
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• v.45 no.4
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• pp.127-127
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• 2015

• Korea journal of population studies
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• v.14 no.2
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• pp.71-77
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• 1991

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.61-71
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• 2020

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.283-291
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• 2020

Although the corporate governance plays a crucial role in protecting shareholder wealth, the effect of corporate governance on cost of debt is unclear. On one hand, the corporate governance reduces asymmetric information between corporate and external investor including debtholder leading to a decreasing in cost of debt financing. On the other hand, bondholders require higher rate of return for an improvement corporate governance. Hence, this study aims to investigate the relationship between the mechanism to improve corporate governance namely board effectiveness and the cost of debt in an emerging market. As we aim to explore the relationship between cost of debt and board effectiveness, we select corporation in Thailand as our sample because the businesses in Thailand are major debt-financing. Hence, our sample include listed firm in Stock Exchange of Thailand between 2007 and 2016. Our main findings support the sub-optimal investment hypothesis in that improved board effectiveness is associated with higher cost of borrowing. In addition, we find that the number of board member-board size, the number of board meeting, and the percentage of non-executive on audit committee play are positively associated with the cost of debt financing. Furthermore, we perform two-stage-least square (2SLS) to ensure that our results are far from endogeneity issue.

• Journal of the Korean Society of Hazard Mitigation
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• v.8 no.3
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• pp.67-75
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• 2008

This research is to develop the steel-concrete composite lining board using section shape steel. This lining board adopts section shape steel, rectangular pipe and H-beam, instead of roll-formed steel member commonly used in other composite lining board. Consequently, it reduces fabrication effort. Efficient section which can reduce the weight of steel of the lining board is made by placing the neutral axis of the section near the lower surface of concrete. Behavior of composite section is improved by adding bolts as shear connector. Static and fatigue tests were conducted to verify the performance of the composite lining board developed. The test results indicate that serviceability as well as safety of the lining board developed is secured with good margin and reduction of steel weight can be made about 27% compared with other composite lining boards.

• Archives of Reconstructive Microsurgery
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• v.16 no.2
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• pp.133-143
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• 2007

For the better success in the society, it is important to collect opinions from members. The progress was slow before because it was hard to collect the opinions from each member. But since we have opened the web site it gets easier to evolve with the society for microsurgery, and expect to have active participations from the members. We make 20 questions in three different groups. The researches are made on participation, development in science council that starting from 2005 October to 2007 June, education on training with member's preference to thesis and individuality and suggestion. Thus we have results following to that research. 1.75% of the members vote for the lecture has to be substantial, and also want the atmosphere of the council to be more sincere. 46.2% of members want the council to be not only exchange information but also the place to experience the social intercourse. 2. When the thesis is present and submitted that will also connect to main society. It will be counted as equal as board thesis, only if the thesis can count in both plastic & reconstructive surgery and orthopedic surgery. Then it will be scored as same as examination of board, and will be a receipt of paper by home page 3. The information-oriented project on our council is slower than what members expected. 100% of members voted yes to online thesis examination, and 66.7% of members voted for preference of web site. We need to make improvements on our web pages as soon as possible such as online payment with credit card. 4. According to the result of questionnaire, our web site helps member's participation in council and eventually become a bridge between members. We hope the questionnaires would help us to develop the council and eventually would help us to society with each other in the council. We also hope this council would be the one that connect all of us in society.

• The Journal of the Korea Contents Association
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• v.16 no.3
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• pp.346-353
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• 2016

This research examines the effect of family member in board of directors. In Korea, the ownership and management of a firm is not thoroughly separated and most of firms are managed by controlling family. These family officers have same intent with family CEOs who identify themselves with the firm and want to hand over it to their descendants. Thus, family officers will influence positively on firm performance. Besides, the moderating effect of professional CEO on the above relation will be also positive. It is because professional CEO will be curbed by family officers in board of directors. Under this condition, the potential self-interest seeking behavior will be minimized and the specialty of professional CEO will be manifested. 2,456 firm-year panel data are gathered in manufacturing listed firms from 2004 to 2010 and the result suggests that hypotheses are supported.