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This paper aims to investigate the relationship between the composition of Sharīʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries.

The study developed a multiple linear regression model, and data were collected from the annual reports of 48 standalone Islamic banks listed in the GCC countries covering the period between 2013 and 2017.

The results showed a statistically significant and negative relationship between the composition of the Sharīʿah supervisory boards and the performance of Islamic banks.

As the current study used only one indicator, that is Return on Assets to measure performance, it is recommended to expand the framework of this study, through the addition of market-based performance indicators such as Tobin’s Q.

This study recommends the GCC countries to follow a more proactive Sharīʿah governance model to strengthen their frameworks from both regulatory and non-regulatory aspects.

The study contributes to the Sharīʿah governance and Islamic banking literature relating to the GCC countries as previous studies gave no attention to the composition of Sharīʿah supervisory boards.

The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014.

The paper employed multiple linear regression and saturation sample as the analysis methods.

The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure.

As there are few ICD studies, this research will surely add ICD antecedents to literature.

This study aims to test whether the introduction of a gender quota impacts functioning of boards of directors and internal committees thanks to female capacity in effort norms, cognitive conflicts and use of skills.

This paper uses a difference-in-differences method to trace the staggered mandatory adoption of gender quotas on boards on Italian listed firms, representing the regulative institution pillar of institutional theory.

This paper find that mandatory adopter firms have more frequent internal committee meetings and less frequent board of directors’ meetings after the introduction of the law. This confirms that the regulation re-prioritizes work in internal committees, thanks to women effort, capacity to resolution and use of skills.

This research provides empirical evidence on female contribution and on the impact that a specific mandatory regulation, as regulative institutional pillar, can have on board organization, showing how gender characteristics influence board functioning in terms of meetings.

In this study, the authors examine whether social capital embedded in individuals' social networks is connected to employees' long-term income development in Finland.

Analyses are based on 25–35-year-old employees from the Finnish Living Conditions Survey of 1994 combined with register data on earned incomes from 1995 to 2016. The authors used questions addressing the frequency of meeting parents or siblings, spending free time with co-workers and participation in associational, civic or other societal activities as measures of the extent of network capital. Ordered logistic model was used to examine whether the size and composition of social networks differ by gender and socio-economic status. Linear growth curve models were employed to estimate the effect of social capital on long-term income development.

Results indicate minor differences in network composition according to gender, but large differences between socio-economic groups. The authors found that income development was faster for those who participated in civic activities occasionally or who met their relatives or co-workers on a monthly basis, that is, for the “middle group”.

Results are generalizable only to Finnish or Nordic welfare state context. The authors’ measures of social capital come from cross-sectional survey. Thus, the authors are not able to address the stability or accumulation of social capital during life course. This restriction will probably cause the authors’ analysis to underestimate the true effect of social capital on earned incomes.

Moderate-level investments to network capital seem to be the most beneficial with regard to the long-term income development.

The study results give support to the idea that social capital can be transformed into economic capital. The results also imply that in economic terms it is important to balance diverse forms of social capital. At the policy level, a special emphasis should be directed to employees with low-socio-economic position. These people are especially vulnerable as their low level of income is combined with network composition that hinders their further income development.

The combined survey and register data give unique insight on how the social capital embedded in individuals' social networks is connected with long-term income development.

How frequently may be advisable for a supervisor to meet a PhD student? Are PhD students more satisfied if supervised by someone of the same gender, nationality or with common research interests? Thus far, we lack quantitative evidence regarding similar crucial aspects of managing PhD supervision. The goal of this study is hence to investigate what factors affect Ph.D. students' satisfaction about the professional and personal relationships with their supervisors.

We focus on the characteristics of the interactions between the student and the supervisor, controlling for other important factors, namely, the supervisor's and student's traits, and the characteristics of the context. We employ survey responses from 971 Ph.D. students at two public, research-oriented and internationally renowned universities in Hong Kong and South Korea.

The results show the importance of meeting the supervisor at least once per week. Students are more satisfied of the relationship with their supervisor when they have similar research interests, whereas a key finding is that similarity in terms of gender or nationality does not matter. We also found remarkable differences between disciplines in the level of satisfaction (up to 30%), and that students are more satisfied when the supervisor is strongly involved in international research, whereas satisfaction is negatively affected by the number of Ph.D. students supervised.

The article's findings suggest that students are not more satisfied of their relationship with their supervisors when they have the same gender or nationality, whereas it is other traits of their interaction, such as the frequency of meetings and the similarity of research interest, which matter.

The purpose of this paper is to examine if certain board characteristics have an impact on the financial performance of manufacturing firms in India.

The study draws on data from 275 firms listed in NSE during from 2011 to 2015, using a multiple regression model. The present study examines the effect of board characteristics such as board size, CEO duality, independence and board activity devoted to the effectiveness of firms performance regarding market and accounting based financial performance measures.

The finding supports an inverse association between the extent of board characteristics and the firms’ performance indicators. The study also finds a statistically significant negative relationship between board size and Tobins Q, ROA and ROE. The evidence also shows that the board independence and meeting frequency moderate the relationship between return on equity and return on assets by enhancing these measures among corporate governance mechanisms.

The present study does not include all possible board characteristics, i.e., large shareholders dominance on the board and promoter’s and institutional shareholding, to support firm’s performance. Further research might include the ownership structure of the board to improve firm’s performance.

The study focuses on the corporate governance issues such as size, duality, independence and activity of the boards and their influence on firm performance. The subject analyzes the possible impact of board characteristics and firm-related features that have received much attention from academic research, which has largely focused on studying the publications of corporate governance in India and Asian context.

This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure (SD).

The authors rely on media agenda-setting theory, agency theory and a panel data set of 52 UAE non-financial listed firms from 2009 to 2016. Multivariate regressions examine the effect of media coverage and negative media tone on SD and examine the moderation of INEDs on the effect of negative media tone on SD while controlling for firm size, board size, board meeting frequency, firm profitability and leverage.

The results show that negative media tone has a negative effect on SD, and there is no association between media coverage and SD. The results show that INEDs are negatively associated with SD and have a negative moderating effect on the negative media tone–SD relationship. INEDs follow a conservative approach, encouraging less SD when their firms face negative media tone.

The authors measured media coverage and negative media tone by the number of news articles. In the robustness test, they use media tone score. They measured SD using an index that captures firm strategy dimensions. Though these measures are inherently subjective, they were used to measure variation in media coverage, media tone and SD across listed UAE non-financial firms. Mitigation of subjectivity was achieved through rigorous cross-checking measurements.

Findings assist UAE policymakers and the international business community with insights related to articulation of media to SD and INEDs’ role in moderating the effect of media on SD.

To the authors’ knowledge, this is the first study that combines media agenda-setting theory with agency theory and SD in an emerging market economy (the UAE). The study is also among the few studies that illustrate the possible role of INEDs under different media tones in emerging markets.

This study aims to examine the influence of corporate governance variables on firm performance and also to find out whether the corporate governance mechanism is capable of mitigating the vertical agency crisis. Here the researcher uses corporate governance mechanisms such as board meeting frequency, board independence, percentage of non-executive directors, percentage of woman directors on board and the board size to measure the firm performance and, at the same time, tries to mitigate the agency crisis, which is measured through return on asset and asset turnover ratio.

The present study considers period from 2009 to 2020 with data corresponding to a panel of 271 non-financial firms listed in 500 NSE index, India. The study introduces a panel regression model to analyze the data collected from the sample firms.

The study detects a positive as well as a statistically significant relationship between board size and vertical agency cost. The study also observes a negative relationship between board independence and agency cost. Further, the study finds a positive relationship between corporate governance variables and firm performance, though it is non-significant.

As the study progresses, the study detects a negative relationship between non-executive directors and agency costs. This study tries to give policy prescription to the corporate policymaker regarding various measures to be taken by the firm for the improvement of firm performance and reduction of owner and manager conflict inside the company. The study fills the literature gap by revealing a significant relationship between corporate governance, vertical agency crisis and firm performance.

The study, by focusing on a context dominated by firms with a concentrated ownership, in which type-II agency problems (principal-principal conflicts) may occur, aims to depict which board configurations may be effective in protecting minority shareholders by mitigating the risk of controlling shareholders' expropriation via cash holdings.

The research adopts a configurational approach and empirically conducts a fuzzy set/qualitative comparative analysis on a sample of 268 Italian listed companies.

The analysis depicts three combinations of board configurations and ownership structures that can be considered effective, namely Active Independent Control, Female Active Control and Double Internal Control.

The study revisits the topic of the risk of expropriation via cash holdings in a type-II agency problem framework and delineates the meaning of board effectiveness in a mature context ruled by family firms, like Italy. Furthermore, by drawing on a configurational approach, it overcomes the causality relationship between each board characteristic and cash holdings policies and reasons from a “bundle” perspective.

The article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice.

The author analyzed the informative content of management reports and corporate governance statements. The survey covered all domestic companies listed on the Warsaw Stock Exchange in the years from 2017 to 2021.

The new guidelines resulting from hard law had a significant impact on the corporate governance on the Polish capital market. According to the research results, over the analyzed years, the share of companies listed on the Warsaw Stock Exchange, which appointed an audit committee within the supervisory board, clearly increased. Moreover, the research found that in the period under study, not all companies fulfilled the obligation to disclose information about the audit committee resulting from hard law. In particular, this applies to disclosures on how the members of the audit committee acquired competencies in the area of accounting.

The article concerns the operation of the audit committee in public companies listed on the Polish capital market. The study can serve as a reference point for further research on corporate governance. The results of the research may be an indication for those who create legal solutions in the area of corporate governance.

This is the first such comprehensive study on the characteristics of the audit committee and disclosures about the audit committee resulting from the introduction of hard law in this area.