Corporate Governance: Volume 24 Issue 5

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. Karaman

This study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation.

The impact of legal systems on CEO compensation and bank stability: a cross-country study

Maha Khemakhem Jardak, Marwa Sallemi, Salah Ben Hamad

Remuneration 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…

Firm financial performance in the wake of political turmoil; whether political connection is propitious?

Adnan Ullah Khan, Athar Iqbal

This study aims to investigate the effect of political turmoil on the firm financial performance, particularly in presence of politically affiliated board of directors.

Board structure and risk-taking behavior: evidence from the financial sector of Pakistan

Maryam Javed, Kashif Mehmood, Abdul Ghafoor, Asma Parveen

The 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 moderating effect of corporate governance factors on capital structure and performance: evidence from Indian companies

Aparna Bhatia, Pooja Kumari

This paper aims to empirically investigate the moderating role of corporate governance (CG) in the capital structure-performance relationship.

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-Fernández

In 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…

Do CEO characteristics affect earnings management?

Adhitya Agri Putra, Doddy Setiawan

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Visibilizing and managing paradox: redefining the role of non-executive directors

Miguel Pina e Cunha, António Nogueira Leite, Arménio Rego, Remedios Hernández-Linares

This paper aims to discuss the work of non-executive directors (NEDs) as inherently paradoxical. Paradox refers to the presence of persistent contradictions between interdependent…

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 Filho

This 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 Fattahi

The 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…

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 Falikhatun

This 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…