Corporate Governance: Volume 20 Issue 7

Political sensitivity and government oversight in the US corporate bond market: evidence from federal contractors

Karen Ann Craig, Brandy Hadley

This paper aims to investigate the political cost hypothesis and the effects of political sensitivity-induced governance in the US bond market by using yield spreads from bonds…

The asymmetric impact of institutional ownership on firm performance: panel smooth transition regression model

Abbas Ali Daryaei, Yasin Fattahi

This study aims to test the asymmetric impact of institutional ownership on firm performance. This study does it through an examination of the hypotheses of efficient monitoring…

The impact of board size on board demographic faultlines

Muhammad Ali, Oluremi B. Ayoko

Demographic faultlines are associated with negative group processes and low performance. Little is known about the formation of faultlines in boards and how they can be weakened…

Does a diverse board matter? A mediation analysis of board racial diversity and firm performance

Ashok Vairavan, G. Peter Zhang

This paper aims to reexamine the link between board racial diversity and firm performance. It focuses on the mechanism through which board racial diversity could affect…

The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?

Ahmed Atef Oussii, Mohamed Faker Klibi

De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when…

Women directors’ effect on firm value and performance: the case of REITs

Magdy Noguera

The purpose of this paper is to assess the effect of women directors on US Real Estate Investment Trusts (REITs) value and performance.

The impact of political connection and risk committee on corporate financial performance: evidence from financial firms in Malaysia

Redhwan Aldhamari, Mohamad Naimi Mohamad Nor, Mourad Boudiab, Abdulsalam Mas'ud

This study aims to examine the association between the effectiveness of risk committee (RC) and firms’ performance in Malaysian context. It also explores whether political…

When do women on board of directors reduce bank risk?

Giuliana Birindelli, Helen Chiappini, Marco Savioli

This study aims to examine the relationship between female directors and bank risk. In particular, whether such a relationship varies across sound or unsound banks and with or…

Impact of corporate governance compliance and board attributes on operating liquidity in pre- and post-corporate governance reforms

Javed Khan, Shafiq Ur Rehman

This study aims to investigate the impact of corporate governance compliance, governance reforms and board attributes on operating liquidity of Pakistani listed non-financial…

Employee perceptions of corporate social responsibility and organizational corruption: empirical evidence from Kosovo

Festim Tafolli, Sonja Grabner-Kräuter

The purpose of this paper is to investigate the relationship between perceived corporate social responsibility (PCSR) and perceived organizational corruption (POC) in a developing…

The association between corporate governance mechanisms and compliance with IFRS mandatory disclosure requirements: evidence from 12 African countries

Yosra Mnif, Hela Borgi

The purpose of this study is to examine the association between two corporate governance (CG) mechanisms, namely, the board of directors and the audit committee (AC) and the…

Tracing the links between executive compensation structure and firm performance: evidence from the Brazilian market

Alexandre Dias, Victor Vieira, Bruno Figlioli

This study aims to investigate how different executive compensation structures were related to the performance of firms.

ESG impact on performance of US S&P 500-listed firms

Bahaaeddin Ahmed Alareeni, Allam Hamdan

This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial…