Corporate Governance
Issue(s) available: 129 – From Volume: 1 Issue: 1, to Volume: 24 Issue: 8
Strapline:
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
Influences of country-level factors on corporate governance adherence: an analysis of multinational corporations’ subsidiaries in India
Neetu Sharma, Ali Meftah Gerged, Mohammed Elheddad, Radi Haloub, Basil Al-NajjarThis study aims to investigate the influence of institutional factors on corporate governance (CG) compliance within subsidiaries of multinational corporations (MNCs) operating in…
Does the proportion of female director influence corporate sustainability disclosure? Evidence from the emerging market firms with two-tier system
Desi Zulvina, Doddy SetiawanThis study aims to explore the influence of critical mass of female directors on corporate sustainability disclosure in emerging market firms with two-tier boards system. Critical…
Is board gender diversity considered a signal of IPO quality? Evidence from Indonesia
Diana Riyana Harjayanti, Suherman Suherman, Gatot Nazir AhmadThis study investigated the impact of board gender diversity on initial public offering (IPO) underpricing in Indonesia. Additionally, the moderating role of Chief Executive…
Integrating theories for insight: corporate governance and environmental disclosure practices in the UAE
Najeb MasoudThe purpose of this paper is to systematically review how agency and stakeholder theories are integrated within corporate governance and environmental disclosure practices in the…
Nonlinear effects of board size and board independence on corporate sustainability performance: international evidence
Khairul Anuar Kamarudin, Akmalia Mohamad Ariff, Nurul Azlin Azmi, Mohd Taufik Mohd SuffianThis study aims to examine the nonlinear effects of board size and board independence on the corporate sustainability performance of listed firms worldwide.
CEO trustworthiness and investment efficiency: evidence from China
Irfan Ullah, Syed Hamid Ali Shah, Aurang ZebThis study aims to investigate the influence of chief executive officer (CEO) trustworthiness on firm investment efficiency and explores how this relationship varies in different…
Political connection and firm’s financial performance; the role of corporate governance
Adnan Ullah KhanThis study aims to analyze the impact of political connection on the firm’s financial performance in presence of corporate governance.
Enhancing corporate resilience: the impact of female board representation on financial distress in Jordanian companies
Lara Alhaddad, Ali Meftah Gerged, Mohammad Gharaibeh, Zaid Saidat, Tariq AzizThis paper aims to examine the impact of board gender diversity on the likelihood of financial distress in 90 Jordanian companies listed on the Amman Stock Exchange from 2010 to…
Should women continue to be less preferred for managerial positions? Evidence from Greece based on public hospitals’ financial performance
Stefanos Karakolias, Nikolaos PolyzosThis study aims to enrich the debate on whether women should continue to be under-represented in the upper echelons of organisations. Evidence arrives from the health-care…
How does the regulatory focus of CEOs spur firms’ innovation? Moderating roles of CEO tenure, gender diversity and industry munificence
Fathia Elleuch Lahyani, Ghassan H. Mardini, Levi KohinGrounded on regulatory focus theory, this study aims to explore whether the regulatory focus of leadership (promotion versus prevention) influences a firm’s innovation. Moreover…
Corporate governance and SME performance: Is technological capability a missing link?
Hussain Muhammad, Stefania Migliori, Augusta ConsortiThis paper aims to examine the role of technological capability in the relationship between corporate governance and small and medium-sized enterprise (SME) performance.
Dividend payout in GCC: the role of board composition and ownership structure
Omar Ikbal Tawfik, Abdelbaset Queiri, Sameh ReyadThis paper aims to examine the extent to which board composition and ownership structure (OS) affect a firm’s dividend payout (DP) policy.
A bibliometric analysis on the role of corporate governance in micro, small and medium enterprises
Kapil Gora, Mahender YadavThe purpose of this study is to analyse the existing research on the significance of corporate governance in micro, small and medium-sized enterprises (MSMEs) to identify…
The impact of corporate governance on the cancer waiting time _target of the English National Health Service hospitals
Mohammad Alta’any, Venancio Tauringana, Laura Obwona AchiroThis paper aims to examine the impact of a board-level governance bundle (i.e. size, independence, expertise, meetings, gender diversity and multiple directorships) on the…
The interaction effect of family ownership, board gender and skills on CSR strategy with ESG performance: evidence from ASEAN-5 countries
Noor Hidayah Ab Aziz, Ahmed Razman Abdul Latiff, Mohammad Noor Hisham Osman, Sajead Mowafaq AlshdaifatThis study aims to examine how corporate social responsibility (CSR) strategy impacts environmental, social and governance (ESG) performance in public listed firms across the…
Assessing the market performance of US corporate spin-offs: effects of directors’ age and external board appointments along with their interaction
O. Volkan OzbekSpin-offs, as “popular” corporate restructuring mechanisms in the USA, aim to boost the shareholder value after the separation of a subsidiary/division from its divesting (parent…
Cultivating inclusive leadership: a catalyst for enhanced organizational citizenship
Maria Cristina Zaccone, Matteo PedriniThe present manuscript aims to develop and validate a theoretical model capable of explaining that organizational citizenship behavior is influenced by the extent to which…
Tracing the path to sustainable governance: CSR committees as mediators of board impact on ESG performance in the MENA region
Ines Kateb, Waleed M. AlahdalThis study aims to explore the mediating role of corporate social responsibility (CSR) committees in the relationship between board characteristics and environmental, social and…
Investigating the mediating role of national governance bundles and institutional ownership on the relationship between risk governance disclosure and market valuation: evidence from Sub-Saharan Africa
Geofry Areneke, Abongeh A. Tunyi, Franklin NakpodiaThe paper aims to comparatively examine the impact of risk governance disclosure (RGD) on the market valuation of firms in Sub-Saharan Africa (SSA) and the mediating role of…
The nonlinear relationship between CEO stock options and strategic risk taking: the moderating role of CEO characteristics
Sedki ZaianeThe purpose of this study is to examine the nonlinear relationship between executive stock options and strategic risk taking and to investigate the moderating effect of CEO…
The nexus between corporate governance, political environments, and firm performance: a comparative study of Ghana and Kenya
Isaac Luke Agonbire Atugeba, Emmanuel Acquah-SamThis study aims to examine the effect of political conditions on the relationship between corporate governance and firm performance in two sub-Saharan African (SSA) countries…
Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities
Patrick VelteThe purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.
Innovations with sustainability potential within the ultra-fast business model
Anita Uchańska-BieniusiewiczThis paper aims to investigate the process and business model innovations within the ultra-fast business model (UFBM) that have potential sustainable applications.
Ownership structure, board composition and CEO dominance: what does really matters to corporate deleveraging policies?
Aamer Shahzad, Mian Sajid Nazir, Flávio Morais, Affaf Asghar ButtThe role played by corporate governance mechanisms on corporate deleveraging policies has not been clarified. Empirical evidence is confined to developed economies, even with…
The mediating role of risk management in the relationship between audit committee effectiveness and firm sustainability performance
Mahsina Mahsina, Dian Agustia, Damai Nasution, Wiwiek DianawatiThis study aims to investigate the direct relationship between audit committee effectiveness and sustainability performance and the mediating role of risk management in the…
Enhancing cash flow management in Ghanaian financial institutions through effective corporate governance practices
Leviticus Mensah, Richard Arhinful, Jerry Seth Owusu-SarfoThe purpose of this study was to leverage agency theory to examine the impact of board attributes on cash flow management in Ghana’s financial institutions.
Being good by doing good: an analysis of audit fees, philanthropic initiatives and board gender diversity among Chinese listed firms
Mohammad A.A. Zaid, Ayman IssaDespite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level…
Corporate governance disclosure by Italian universities: an empirical analysis of the determinants
Nicola Raimo, Filippo Vitolla, Arcangelo Marrone, Paolo EspositoAccountability and transparency represent two concepts that are gaining more and more importance in the higher education systems. Universities are increasingly called upon to…
When R&D investment improves firm value: the role of board gender diversity
Khine Kyaw, Ishwar Khatri, Sirimon TreepongkarunaAgency theory postulates that research and development (R&D) investments are subject to managerial discretion and thus may not enhance firm value as expected. The inconclusive…
Exploring the nexus between CEO characteristics and the value of excess cash holdings through the lens of the resource-based view theory
Moncef Guizani, Chouayb LarabiThis study aims to examine the relationship between CEO characteristics and the value of excess cash holdings from the perspective of resource-based view (RBV) theory in the…
An assessment of methods to deal with endogeneity in corporate governance and reporting research
Saleh F.A. KhatibThis study aims to conduct a comprehensive methodological review, exploring the strategies used to address endogeneity within the realms of corporate governance and financial…
Related party transactions and tax avoidance: does government ownership play a role?
Badingatus Solikhah, Ching-Lung Chen, Pei-Yu Weng, Mamdouh Abdulaziz Saleh Al-FaryanThis study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves…
Corporate anticorruption disclosure and earnings management: the moderating role of board gender diversity
Peter Nderitu GithaigaCorruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in…
Ownership structure characteristics and banks performance
Emeka Steve Emengini, Shedrach Chinwuba Moguluwa, Johnson Emberga Aernan, Jude Chidiebere AnagoThis paper aims to examine the impact of ownership structure on the accounting-based performance of listed Nigerian deposit money banks (DMBs) on Nigerian Exchange Group (NGX…
Corporate social responsibility and firm value: the role of enterprise risk management and corporate governance
Muhammad Farooq, Imran Khan, Mariam Kainat, Adeel MumtazCorporate social responsibility (CSR) has gained tremendous importance after several corporate scandals, financial crises and the rise of the hyper-competitive world. Firms must…
Female board gender diversity and financing decisions of listed firms: nonlinear threshold evidence using simultaneous equation modeling
Baah Aye KusiThis study aims to examine the nonlinear threshold effect of female board gender diversity (FBGD) on debt financing (DF) and equity financing (EF) decisions arguing that the…
Corporate governance effectiveness and firm performance in global crisis: evidence from GCC countries
Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul Hamid, Noor Hidayah Ab Aziz, Saidatunur Fauzi Saidin, Mushtaq Yousif AlhasnawiThis study aims to examine the impact of corporate governance (CG) effectiveness measured by board and audit committee index on firm performance of nonfinancial listed firms in…
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…
Board gender diversity, investment efficiency and sustainable growth: evidence from Gulf Cooperation Council
Nejla Ould Daoud ElliliThis study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and…
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…
Does the combined assurance model affect tax avoidance? The case of South African companies
Saoussen Boujelben, Nermine MedhioubThis paper aims to investigate the impact of combined assurance on tax avoidance in South Africa.
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…
Relationships, risks and remuneration: Australian directors “doing” corporate governance
Saranne Cooke, Alison Sheridan, Mark Perry, Siva Barathi Marimuthu, Mary Louise ConwayThis paper aims to examine how directors operationalise Australian corporate governance guidelines to follow their self-regulatory responsibilities.
Financial reporting quality dynamics in India: the role of IFRS convergence and corporate governance
Lorraine Rayelle Gomes, Juao C. CostaThis paper aims to investigate the impact of International Financial Reporting Standards (IFRS) convergence on value relevance and earnings management for Indian listed firms…
Board of director characteristics and corporate labour investment efficiency: empirical evidence from European-listed firms
Ahmad Al-Hiyari, Mohamed Chakib Chakib Chakib Kolsi, Abdalwali Lutfi, Mahmaod AlrawadPrior work has shown that the board of directors can alleviate market imperfections that lead to capital investment inefficiency. The authors extend previous work by exploring how…
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…
Earnings management in the family business groups of Pakistan: the role of corporate governance
Sattar Khan, Naimat Ullah Khan, Yasir KamalThis paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan…
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…
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.
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…
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…
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…
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…
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…
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…
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…
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:
1472-0701e-ISSN:
1758-6054ISSN-L:
1472-0701Online date, start – end:
2001Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Gabriel Eweje