Corporate Governance: Volume 20 Issue 2

A rejoinder on managerial discretion: Andersen (2017) vs Haj Youssef and Teng (2019)

Jon Aarum Andersen

This paper aims to demonstrate the efforts of Hay Youssef and Tang (2019) to reaffirm the importance of managerial discretion is unsuccessful.

CSR performance and annual report readability: evidence from France

Sami Bacha, Aymen Ajina

This study aims to examine the relationship between the corporate social responsibility (CSR) performance and the readability of annual report. The shareholder theory suggests…

Media, independent non-executive directors and strategy disclosure by non-financial listed firms in the UAE

Mostafa Kamal Hassan, Fathia Elleuch Lahyani

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…

Corporate governance and Shariah non-compliant risk in Islamic banks: evidence from Southeast Asia

Rohaida Basiruddin, Habib Ahmed

This study aims to investigate the relationship between corporate governance and Shariah non-compliant risk (SNCR) that is unique for Islamic banks. The study examines the roles…

The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting

Abdulaziz Alzeban

This paper aims to explore the influence of corporate governance (CG) components on the quality of financial reporting (QFR). The components investigated are the Audit Committee…

Board diversity and corporate risk: evidence from China

Kalim Ullah Bhat, Yan Chen, Khalil Jebran, Zulfiqar Ali Memon

The purpose of this study shows how overall board diversity influences corporate risk-taking. Board diversity is quantified into task-oriented diversity (tenure and education) and…

The role of corporate governance on CSR disclosure and firm performance in a voluntary environment

Aruoriwo Marian Chijoke-Mgbame, Chijoke Oscar Mgbame, Simisola Akintoye, Paschal Ohalehi

This study aims to investigate the impact of corporate social responsibility disclosure (CSRD) on firm performance and the moderating role of corporate governance on the CSRD–firm…

Gender diversity influence on board effectiveness and business performance

Rocio Martinez-Jimenez, María Jesús Hernández-Ortiz, Ana Isabel Cabrera Fernández

The purpose of this paper is to analyze the mediating role of board effectiveness (understood as the capacity to efficiently manage and control all functions to guarantee the…

Types of director, board diversity and firm performance

Miguel A. Fernández-Temprano, Fernando Tejerina-Gaite

The purpose of this paper is to investigate the effect of board diversity on firm performance.

Social responsibility in non-investor-owned organisations

Silvia Sacchetti, Ermanno Tortia

This study investigates how the creation of social value occurs in different organisational fields, and how it is implemented by organisations that are typically associated with…