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. 2021 Jun 17;7(6):e07341. doi: 10.1016/j.heliyon.2021.e07341
Q.N. Determinants/Variables 5 4 3 2 1
CG1 The rights of shareholders are recognized by your firm
CG2 Board Size and composition have an influence on leverage decisions
CG3 Corporate laws and regulations are observed by your firm
CG4 Independent directors are on board (at least 10%)
CG5 The rights of stakeholders are protected by law.
CG6 Financial reports are timely prepared and delivered to stakeholders
CG7 Firms can freely appoint auditors
CG8 Your firm provides fairly, timely and cost effective information
CG9 Annual general meeting(AGM) is regularly held
CG10 There is female board member participation on the board.

Note: Strongly agree = 5; Agree = 4, neutral = 3; Disagree = 2; strongly disagree = 1.