Corporate Governance
Issue(s) available: 128 – From Volume: 1 Issue: 1, to Volume: 24 Issue: 8
Strapline:
The international journal of business in society
Volume 24
Volume 23
Volume 22
Volume 21
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Issue 7 2021
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Issue 6 2021 Responses and Impact of the COVID- 19 Pandemic on Education, Social Responsibility, Sustainability, Firm Performance, and Corporate Governance
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Issue 5 2021
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Issue 4 2021
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Issue 3 2021 Revisiting the Linkages between Sustainability, Corporate Social Responsibility and Management Control Systems
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Issue 1 2021
Volume 20
Volume 19
Volume 18
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
Volume 10
Volume 9
Volume 8
Volume 7
Volume 6
Volume 5
Innovations with sustainability potential within the ultra-fast business model
Anita Uchańska-BieniusiewiczThis paper aims to investigate the process and business model innovations within the ultra-fast business model (UFBM) that have potential sustainable applications.
Enhancing cash flow management in Ghanaian financial institutions through effective corporate governance practices
Leviticus Mensah, Richard Arhinful, Jerry Seth Owusu-SarfoThe purpose of this study was to leverage agency theory to examine the impact of board attributes on cash flow management in Ghana’s financial institutions.
Being good by doing good: an analysis of audit fees, philanthropic initiatives and board gender diversity among Chinese listed firms
Mohammad A.A. Zaid, Ayman IssaDespite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level…
Related party transactions and tax avoidance: does government ownership play a role?
Badingatus Solikhah, Ching-Lung Chen, Pei-Yu Weng, Mamdouh Abdulaziz Saleh Al-FaryanThis study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves…
Board gender equality and ESG performance. Evidence from European banking sector
Elisa Menicucci, Guido PaolucciThe purpose of this paper is to investigate the relationship between board gender equality and environmental, social and governance (ESG) performance in the European banking…
Corporate anticorruption disclosure and earnings management: the moderating role of board gender diversity
Peter Nderitu GithaigaCorruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in…
Ownership structure characteristics and banks performance
Emeka Steve Emengini, Shedrach Chinwuba Moguluwa, Johnson Emberga Aernan, Jude Chidiebere AnagoThis paper aims to examine the impact of ownership structure on the accounting-based performance of listed Nigerian deposit money banks (DMBs) on Nigerian Exchange Group (NGX…
Ownership structure, board composition and CEO dominance: what does really matters to corporate deleveraging policies?
Aamer Shahzad, Mian Sajid Nazir, Flávio Morais, Affaf Asghar ButtThe role played by corporate governance mechanisms on corporate deleveraging policies has not been clarified. Empirical evidence is confined to developed economies, even with…
Female board gender diversity and financing decisions of listed firms: nonlinear threshold evidence using simultaneous equation modeling
Baah Aye KusiThis study aims to examine the nonlinear threshold effect of female board gender diversity (FBGD) on debt financing (DF) and equity financing (EF) decisions arguing that the…
The mediating role of risk management in the relationship between audit committee effectiveness and firm sustainability performance
Mahsina Mahsina, Dian Agustia, Damai Nasution, Wiwiek DianawatiThis study aims to investigate the direct relationship between audit committee effectiveness and sustainability performance and the mediating role of risk management in the…
Board gender diversity, investment efficiency and sustainable growth: evidence from Gulf Cooperation Council
Nejla Ould Daoud ElliliThis study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and…
Relationships, risks and remuneration: Australian directors “doing” corporate governance
Saranne Cooke, Alison Sheridan, Mark Perry, Siva Barathi Marimutha, Mary Louise ConwayThis paper aims to examine how directors operationalise Australian corporate governance guidelines to follow their self-regulatory responsibilities.
Corporate governance disclosure by Italian universities: an empirical analysis of the determinants
Nicola Raimo, Filippo Vitolla, Arcangelo Marrone, Paolo EspositoAccountability and transparency represent two concepts that are gaining more and more importance in the higher education systems. Universities are increasingly called upon to…
When R&D investment improves firm value: the role of board gender diversity
Khine Kyaw, Ishwar Khatri, Sirimon TreepongkarunaAgency theory postulates that research and development (R&D) investments are subject to managerial discretion and thus may not enhance firm value as expected. The inconclusive…
Exploring the nexus between CEO characteristics and the value of excess cash holdings through the lens of the resource-based view theory
Moncef Guizani, Chouayb LarabiThis study aims to examine the relationship between CEO characteristics and the value of excess cash holdings from the perspective of resource-based view (RBV) theory in the…
An assessment of methods to deal with endogeneity in corporate governance and reporting research
Saleh F.A. KhatibThis study aims to conduct a comprehensive methodological review, exploring the strategies used to address endogeneity within the realms of corporate governance and financial…
Board of director characteristics and corporate labour investment efficiency: empirical evidence from European-listed firms
Ahmad Al-Hiyari, Mohamed Chakib Chakib Chakib Kolsi, Abdalwali Lutfi, Mahmaod AlrawadPrior work has shown that the board of directors can alleviate market imperfections that lead to capital investment inefficiency. The authors extend previous work by exploring how…
Corporate social responsibility and firm value: the role of enterprise risk management and corporate governance
Muhammad Farooq, Imran Khan, Mariam Kainat, Adeel MumtazCorporate social responsibility (CSR) has gained tremendous importance after several corporate scandals, financial crises and the rise of the hyper-competitive world. Firms must…
Do CEOs’ characteristics impact sell-side analysts’ recommendations?
Abdulsamad Alazzani, Khaldoon Albitar, Khaled HussaineyThis study aims to examine the association between chief executive officers’ (CEOs) characteristics and sell-side analysts’ recommendations.
Corporate governance effectiveness and firm performance in global crisis: evidence from GCC countries
Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul Hamid, Noor Hidayah Ab Aziz, Saidatunur Fauzi Saidin, Mushtaq Yousif AlhasnawiThis study aims to examine the impact of corporate governance (CG) effectiveness measured by board and audit committee index on firm performance of nonfinancial listed firms in…
Literature review: Industry 5.0. Leveraging technologies for environmental, social and governance advancement in corporate settings
Ali Rehman, Tariq UmarThis research paper explores the transformative potential of Industry 5.0 for environmental, social and governance (ESG) factors within corporate settings. This study aims to…
Do promoters cause financial distress in a bank?
Shailesh Rastogi, Jagjeevan KanoujiyaThe study aims to explore the impact of ownership concentration (OC) on bank financial distress (FD). Furthermore, the bank’s financial stability levels determine the association…
Does the combined assurance model affect tax avoidance? The case of South African companies
Saoussen Boujelben, Nermine MedhioubThis paper aims to investigate the impact of combined assurance on tax avoidance in South Africa.
Dynamics of corporate governance and dividend policy alliance: a meta-analytical approach
Naina Narang, Seema Gupta, Naliniprava TripathyThe present study uses a meta-analysis technique to explore the association between corporate governance and dividend policy. The extant literature delivers inconclusive findings…
Corporate network formation in Kuwait: board interlocks network analysis using exponential random graph models
Ebrahim Alebrahim, Mishari AlnahedhInterlocking directorates are a common phenomenon across several markets around the world. Yet, the institutional environment and the role of corporate elites in forming board…
Transfer pricing, earnings management and corporate governance among listed firms: Evidence from Ghana
King Carl Tornam Duho, Emmanuel Tetteh Asare, Abraham Glover, Divine Mensah DuhoThis study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.
Financial reporting quality dynamics in India: the role of IFRS convergence and corporate governance
Lorraine Rayelle Gomes, Juao C. CostaThis paper aims to investigate the impact of International Financial Reporting Standards (IFRS) convergence on value relevance and earnings management for Indian listed firms…
Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries?
Sawssen Khlifi, Yamina Chouaibi, Salim ChouaibiThis study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG…
The era of artificial intelligence: what implications for the board of directors?
Paolo Agnese, Francesca Romana Arduino, Domenico Di PriscoArtificial intelligence (AI) is a cutting-edge new reality already having an unprecedented impact on society, the economy and businesses. Its future developments and long-term…
Audit committees in transition: evaluating the effectiveness of corporate governance in Libya’s banking sector
Abdulhakim M. Masli, Ali Meftah Gerged, Musa MangenaThe purpose of this research paper is to investigate the perspectives of key stakeholders on strategies to improve the effectiveness of audit committees (ACs) in African…
Do board networks matter for corporate cash holdings? Evidence from Australian firms
Lawren Julio Rumokoy, Benjamin Liu, Richard ChungIn today’s interconnected world, social capital has emerged as a crucial business competence, drawing significant attention in recent literature. Using social network analysis…
Earnings management in the family business groups of Pakistan: the role of corporate governance
Sattar Khan, Naimat Ullah Khan, Yasir KamalThis paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan…
Economic policy uncertainty and environmental, social and governance (ESG) disclosure: the moderating effects of board network centrality and political connections
Maretno Agus Harjoto, Yan WangThis study aims to examine the relationship between economic policy uncertainty (EPU) and environmental, social and governance (ESG) disclosure and the moderating role of board…
Board of directors effect on environmental, social and governance performance in publicly traded non-financial firms
Ma Dolores Del Carmen Sepulveda-Nuñez, Carlos Fong Reynoso, Irving Llamosas-RosasThis study aims to examine the effect of the board of directors (BoD) structure on environmental, social and governance (ESG) performance in publicly traded non-financial firms…
Speaking success: managerial tone in earnings conference calls and financial performance
Mohammad Alta'any, Salah Kayed, Rasmi Meqbel, Khaldoon AlbitarDrawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial…
Board gender diversity and cyber security disclosure in the Indonesian banking industry: a two-tier governance context
Pipin Kurnia, ArdiantoThis study aims to determine the effect of board gender diversity on cyber security disclosure (CSD) in the banking sector of Indonesia as a developing country that adheres to a…
The determinants and consequences of board multiple directorships
Abdallah A.S. Fayad, Saleh F.A. Khatib, Alhamzah F. Abbas, Belal Ali Abdulraheem Ghaleb, Ali K.A. MousaThis systematic literature review investigates the phenomenon of board multiple directorships and its implications for corporate governance and organisational performance.
Integrating three theories of 21st-century capitalism
Duane WindsorThis study aims to help develop “business principles for stakeholder capitalism” in two steps. First, the study defines internal logic of three theories of capitalism and two…
A material world: how can materiality assessments be used to define organizational sustainability priorities, while taking into account the United Nations’ SDGs?
Jan Beyne, Lars MoratisThis paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…
Implementing a stakeholder capitalism approach through values-based leadership: case studies in the private, nonprofit and educational sectors
Lisa Gring-Pemble, Gregory Unruh, Efrat ShakedStakeholder capitalism has gained attention among business practitioners and academia, often discussed within the context of corporate social responsibility, ethical practices and…
How to promote workplace inclusion? Needs and meanings through the lens of HR managers
Maria Cristina Zaccone, Matteo PedriniAlthough the topic of inclusion has become a hot and unavoidable issue for organizations, research on how this topic is being addressed in companies is still almost nonexistent…
Financial constraints, corporate tax avoidance and environmental, social and governance performance
Akmalia Mohamad Ariff, Khairul Anuar Kamarudin, Abdullahi Zaharadeen Musa, Noor Afzalina MohamadThis paper aims to investigate the relationship between corporate tax avoidance and environmental, social and governance (ESG) performance and the moderating effect of financial…
The contribution of public-private partnership (PPP) to sustainability: governance and managerial implications from a literature review
Fabio De Matteis, Elio Borgonovi, Giovanni Notaristefano, Fabrizio StrianiBased on the theoretical background of stakeholder capitalism, the purpose of this paper is to contribute to the scientific debate on the topic of public–private partnerships…
Effects of female CEO and female CFO on internationalization and firm performance
Ali Amin, Rizwan Ali, Ramiz Ur RehmanThe study aims to examine the influence of female chief executive officer (CEO) and female chief financial officer (CFO) on the linkage between internationalization and firm…
Reputational capital and conscious business practices of small- and medium-sized enterprises in Western Mexico: comparison between millennials and generation X
Lucía Rodríguez-Aceves, Marcia Lorena Rodríguez-Aldana,The study aims to explore the influence of conscious business practices (CBPs) on the reputational capital (RC) of SMEs with the generation of the manager (X/Y) as a moderator of…
Female leadership and ESG performance of firms: Nordic evidence
Habeeb YahyaThis paper aims to focus on the relationship between female leadership and the environmental, social and governance (ESG) performance of firms. Specifically, the study examines if…
Making the invisible visible: stakeholder capitalism and powerless stakeholders
Harry J. Van Buren, Judith Schrempf-StirlingStakeholder capitalism has been proposed as an alternative way of thinking about business purpose and value creation. However, stakeholder capitalism can only work as an…
ISSN:
1472-0701Online date, start – end:
2001Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Gabriel Eweje
Further Information
