Corporate Governance
Issue(s) available: 126 – From Volume: 1 Issue: 1, to Volume: 24 Issue: 8
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The international journal of business in societyVolume 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
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…
The power of governance: unraveling the influence of voluntary disclosure on bank’s value in Pakistan
Fizza Irfan, Muhammad Usman, Zahid Bashir, Sabeeh IqbalThis study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership…
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…
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…
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.
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.
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.
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…
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…
Beyond the bottom line: exploring the role of governance mechanisms in promoting corporate tax responsibility
Waqas Anwar, Arshad Hasan, Franklin NakpodiaBecause of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has…
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…
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…
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…
Regulatory influence, board characteristics and climate change disclosures: evidence from environmentally sensitive firms in developing economy context
Anup Kumar Saha, Imran KhanThis study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory…
The moderating role of duality split on the relationship between CEO narcissism and earnings management
Yuri Gomes Paiva Azevedo, Mariana Câmara Gomes e Silva, Silvio Hiroshi NakaoThe purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship…
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…
Sustainability-driven market impacts of climate change and firms’ renewable energy innovation: a conceptual analysis
Hiva Rastegar, Gabriel Eweje, Aymen SajjadThis paper aims to unravel the relationship between market-driven impacts of climate change and firms’ deployment of renewable energy (RE) innovation. The purpose is to understand…
The power of purpose: how material sustainability and stakeholder orientation drive financial success
Samira Joudi, Gholamreza Mansourfar, Saeid Homayoun, Zabihollah RezaeeConsidering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and…
Digital transformation and governance heterogeneity as determinants of CSR disclosure: insights from Chinese A-share companies
Xiaoyan Jin, Sultan Sikandar Mirza, Chengming Huang, Chengwei ZhangIn this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social…
Gender diversity in corporate boards of companies listed on the Johannesburg Stock Exchange: a quantile regression approach
Mpinda Freddy Mvita, Elda Du ToitThis paper aims to explore the effect of female’s presence in corporate governance structures to reduce agency conflicts, using a quantile regression approach.
The determinants of corporate anti-corruption disclosures: evidence from construction companies in the Asia-Pacific
Evy Rahman Utami, Zuni BarokahThis study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.
Audit committee attributes and bank performance in Africa
Umar Habibu Umar, Jamilu Sani Shawai, Anthony Kolade Adesugba, Abubakar Isa JibrilThis study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.
A path to success: educational board diversity and its influence on MENA banks’ efficiency and stability
Ayman Issa, Ahmad Sahyouni, Miroslav MateevThis paper aims to examine how the diversity of educational levels within bank boards influences the efficiency and stability of banks operating in the Middle East and North…
Board structure and risk-taking behavior: evidence from the financial sector of Pakistan
Maryam Javed, Kashif Mehmood, Abdul Ghafoor, Asma ParveenThe board structure (BS) is pivotal in modern corporate governance (CG). This study aims to investigate BS variables (BSIZE, BIND and chief executive officer [CEO] duality) and…
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…
The influence of board policy setting on firm performance in Malaysia: the interacting effect of capital structure
Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al AmoshThe literature has dealt with the relationship between board characteristics (BC) and firm performance (FP) on a large scale. However, it yielded inconsistent results. Thus, this…
Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?
Taha Almarayeh, Beatriz Aibar-Guzman, Óscar Suárez-FernándezIn light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board…
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…
Corporate governance and Islamic bank risk – do the directors’ and the Shariah board’s diversity attributes matter?
Hasan Mukhibad, Doddy Setiawan, Y. Anni Aryani, Falikhatun FalikhatunThis study aims to investigate the effect of the diversity of the board of directors (BOD) and the shariah supervisory board (SSB) on credit risk, insolvency, operations…
Difficulties experienced by Latin American oil and gas companies in the integrated adoption of practices aligned with the UN SDGs
Fabíola M.M.G. Borges, Rosley Anholon, Izabela Simon Rampasso, Tiago F.A.C. Sigahi, Gustavo Hermínio Salati Marcondes de Moraes, Walter Leal FilhoThis paper aims to understand the difficulties faced by Latin American oil and gas (O&G) companies in adopting integrated practices aligned with the UN Sustainable Development…
Audit committee quality and cosmetic accounting: an examination in an emerging market
Abbas Ali Daryaei, Afshin Balani, Yasin FattahiThe literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries…
The moderating effect of corporate governance factors on capital structure and performance: evidence from Indian companies
Aparna Bhatia, Pooja KumariThis paper aims to empirically investigate the moderating role of corporate governance (CG) in the capital structure-performance relationship.
Visibilizing and managing paradox: redefining the role of non-executive directors
Miguel Pina e Cunha, António Nogueira Leite, Arménio Rego, Remedios Hernández-LinaresThis paper aims to discuss the work of non-executive directors (NEDs) as inherently paradoxical. Paradox refers to the presence of persistent contradictions between interdependent…
Firm financial performance in the wake of political turmoil; whether political connection is propitious?
Adnan Ullah Khan, Athar IqbalThis study aims to investigate the effect of political turmoil on the firm financial performance, particularly in presence of politically affiliated board of directors.
Corporate social responsibility performance and social reputation via corporate social responsibility awarding: is there a threshold effect?
Cemil Kuzey, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. KaramanThis study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation.
Do CEO characteristics affect earnings management?
Adhitya Agri Putra, Doddy SetiawanThis research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.
The impact of legal systems on CEO compensation and bank stability: a cross-country study
Maha Khemakhem Jardak, Marwa Sallemi, Salah Ben HamadRemuneration policies may differ from country to country, and their effect on bank stability could be due to the legal framework. Therefore, this study aims to investigate how the…
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