This research aims to obtain empirical evidence of the influence of the masculinity of male CEOs on the of research & development, this research seeks to identify the influence of the face of mas-culinity of male CEO’s on the of research & development. The study used a quantitative approach with population and research samples using companies listed on the Indonesia Stock Exchange from 2016 to 2021. The study collected images of faces identified as male CEOs from data from the Indonesia Stock Exchange website and company as utilizing Google searches. The data analysis method in this study used Regression Ordinary Least Square (OLS) with Stata Software. Stata software is one of the regression completion procedures that has a high degree of flexibility in re-search that connects theories, concepts and data that can be done on variables in research. The findings empirically explain that the higher the face value of male CEO masculinity has an impact on reducing research & development costs, and vice versa the lower the face value of male CEO masculinity has an impact on increasing research & development. The practical implications of the research results can help the Indonesian Association of Accountants in developing Financial Accounting Standard No. 19 in Indonesia. The theoretical implications of the research results can explain the Theory of Agency and the Theory of Consistency of Behavior. The policy implications of the results of the study can provide empirical evidence that the higher the facial value of male CEO masculinity has an impact on reducing research & development, while also the lower the face value of male CEO masculinity has an impact on increasing research & development.

This study analyzes the influence of CEO types on corporate governance, focusing on de facto (substantial) CEOs. We examine how substantial CEOs impact ESG activities (Hypothesis 1) and corporate value (Hypothesis 2). Data were collected from KIS-VALUE and DART (Electronic Disclosure System) of the Financial Supervisory Service, defining substantial CEOs as highest remuneration recipients exceeding the representative director of the company pay. Results sup-port Hypothesis 1, showing companies with substantial CEOs are more engaged in ESG activities, potentially to improve public image while concealing self-serving behaviors. Hypothesis 2 is validated, indicating lower corporate value in companies with substantial CEOs due to prioritizing personal interests over long-term profit maximization. Despite limitations in exploring governance relationships beyond remuneration data, the study offers key contributions. It expands research on corporate governance and ESG activities by identifying substantial CEOs through objective remuneration data. It highlights the importance of an independent board for transparent governance and positive corporate value. Lastly, empirical evidence shows the negative impact of misdirected ESG activities on corporate value. By using remuneration as an indicator, this study illuminates substantial CEOs' influence on corporate value and ESG activities, providing insights for future research in corporate governance and ESG.

This study focuses on understanding how global auto parts companies manage innovation by analyzing keywords in CEO messages from their reports. The study involved three key phases: (1) extraction of innovation-related keywords emphasized in CEO messages, (2) comparison of innovation-related keyword usage between high-performing (upper group) and low-performing (lower group) companies, and (3) analysis of the characteristics of innovation management via internal meaning and the structural interpretation of keywords. A comparison between the upper and lower groups revealed distinct differences in the emphasized keywords. The mapping of open innovation success factors, based on keywords extracted according to eigenvector centrality, identified Provision of Resources and Governance as central to innovation management in the upper group. These findings serve as a benchmark for establishing the direction, vision, and strategy of innovation management in the lower group.

This study introduces a novel nanocomposite coating composed of PANI/CeO2 nanocomposite films, aimed at addressing corrosion protection needs. Analysis through FTIR spectra and XRD patterns confirms the successful formation of the nanocomposite films. Notably, the PANI/CeO2 nanocomposite films exhibit a hydrophilic nature. The bandgap energy of the PANI composite film measures at 3.74 eV, while the introduction of CeO2 NPs into the PANI matrix reduces the bandgap energy to 3.67 eV. Furthermore, the electrical conductivity of the PANI composite film is observed to be 0.40 S.cm-1, with the incorporation of CeO2 NPs leading to an increase in electrical conductivity to 1.07 S.cm-1. To evaluate its efficacy, electrochemical measurements were conducted to assess the corrosion protection performance. Results indicate a high protection efficiency of 92.25% for the PANI/CeO2 nanocomposite film.

This study aims to understand the changes in management trends among global companies before and after the onset of COVID-19. To achieve this, we employed keyword and topic modeling to analyze 420 CEO messages extracted from the reports of the Fortune Global 100 largest companies. The analysis revealed a noteworthy prevalence of keywords associated with shared culture, such as face-to-face interactions and cooperation, during the initial period. In the subsequent period, we observed a higher frequency of keywords related to community-centeredness and digital trans-formation, including employee health and well-being, inequality reduction, and sustainable cities. Furthermore, we identified common topics before and after COVID-19, such as risk management and competitive advantage. However, the topics that exhibited variation were the significance of corporate leadership and the evolution of digital technologies. This study is significant in that it enables us to analyze CEO messages and deduce the trajectory of corporate management post-COVID-19.

The present study finds the association of board characteristics (such as gender diversity, independence, female chairperson or/and female CEO, and board size) and the quality of Corporate Social Responsibility (CSR) disclosure of the top 100 Pakistan Stock Exchange (PSX) listed companies. Unlike most earlier studies in similar contexts, we have focused on CSR disclosure ‘quality’ and not ‘quantity’. We conducted the content analysis of secondary Corporate Governance (CG) and CSR data extracted from the annual reports of PSX-listed companies across ten industrial sectors from period of 2017 and 2018. Our empirical investigation through univariate and multiple regression analysis with Ordinary least squares (OLS) techniques revealed that all the board characteristics potentially have a significant association in lessening CSR disclosure quality. We acknowledge several research limitations, including the study time period and selected board characteristics. While our study has provided some understanding of the association of board characteristics with CSR disclosure quality of PSX-listed companies, several research gaps still need to be addressed. Future investigators should examine this association through the pre-COVID-19 and post-COVID-19 connections and the inclusion of a systems theory perspective.