Corporate Governance: Volume 22 Issue 7

Reconceptualising corporate compliance: responsibility, freedom and the law

Harvey Nguyen

Does corporate governance induce green innovation? An emerging market evidence

Nur Asni, Dian Agustia

This study aims to investigate the effect of corporate governance (CG) mechanisms (board size, independent commissioner and ownership concentration) on green innovation (GI) in…

Do independent boards pay attention to corporate sustainability? Gender diversity can make a difference

Sadi Boğaç Kanadlı, Asma Alawadi, Nada Kakabadse, Pingying Zhang

Using the attention-based view, this paper aims to examine whether and how board composition might influence the allocation of board attention to corporate sustainability.

Assessing the value relevance of fair value measurements: a South African perspective

Ayanda Matsane, Franklin Nakpodia, Geofry Areneke

This paper aims to explore whether fair value Levels 1 and 2 measurements are more value relevant than Level 3 fair value measurements in a less-active market. Specifically, this…

Risk management and corporate governance of Islamic banks: evidence from GCC countries

Sameh Reyad, Gopalakrishnan Chinnasamy, Araby Madbouly

The purpose of this study is to identify the effectiveness of risk management and corporate governance (CG) practices followed in Islamic banks (IBs) of Gulf Cooperation Council…

Boardroom characteristics and forward-looking information disclosure: evidence from Ghana

Nana Adwoa Anokye Effah, Baffour Tutu Kyei, Gabriel Kyeremeh, Nash William Kudjo Ekor

Amid growing stakeholder needs, this study aims to assess the effect of boardroom characteristics on the disclosure of forward-looking information by listed firms on the Ghana…

Corporate governance and risk disclosure: evidence from integrated reporting adopters

Nicola Raimo, Giuseppe NIcolò, Paolo Tartaglia Polcini, Filippo Vitolla

This study aims to examine the impact of corporate governance attributes, in the form of board characteristics, on risk disclosures provided through integrated reporting (IR).

Audit committee composition and earnings management in a specific institutional environment: the case of Russia

Egor D. Nikulin, Marat V. Smirnov, Andrei A. Sviridov, Olesya V. Bandalyuk

The purpose of this paper is to investigate the specifics of the relationship between audit committee characteristics and earnings management in Russian listed companies. This…

Elucidating corporate governance’s impact and role in countering fraud

Rasha Kassem

This paper aims to highlight the role and impact of corporate governance in combating fraud by drawing on insights from the literature, identify gaps in the literature and suggest…

Corporate governance impact on dividend policy of NIFTY-500 indexed Indian pharmaceutical companies (2014–2019)

Geetanjali Pinto, Shailesh Rastogi

This study aims to evaluate the influence of corporate governance index (CGI), ownership concentration (OC) and other features on the dividends of listed Indian pharmaceutical…

Does the efficiency of working capital management affect a firm’s financial distress? Evidence from UAE

Ahmed Mohamed Habib, Umar Nawaz Kayani

This study aims to explore the relative efficiency of the working capital management (WCM) for Emirati firms before and during the coronavirus crisis. Next, this study explores…

The effects of CSR disclosure on asymmetric information and RoI of publicly listed companies in SRI-Kehati index in Indonesia

Albert Hasudungan, Risa Bhinekawati

This study aims to investigate the influence of corporate social responsibility (CSR) disclosure on asymmetric information and return on investment (RoI) in Indonesia. The…

The impact of priority issues for publicly traded companies in corporate governance (CG) rating notes: an empirical study in Turkey

Mustafa Tevfik Kartal, Serpil Kılıç Depren, Özer Depren

This paper aims to determine priority issues in the corporate governance (CG) principles to increase CG rating notes of publicly traded companies.

The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting

Pietro Fera, Nicola Moscariello, Michele Pizzo, Giorgio Ricciardi

Although the previous literature considers independent directors as an internal mechanism for good corporate governance and higher financial disclosure quality, in contexts…