Corporate Governance: Volume 17 Issue 4

The effects of ownership structure on likelihood of financial distress: an empirical evidence

Shahab Udin, Muhammad Arshad Khan, Attiya Yasmin Javid

The purpose of this paper is to explore the role of corporate governance proxies by ownership structure on the likelihood of firms’ financial distress for a sample of 146…

Corporate governance model in Thai state-owned enterprises: structural equation modelling approach

Orapan Khongmalai, Anyanitha Distanont

Corporate governance (CG) is a mechanism for directing, administering and controlling organisations. CG has become a vital component in driving efficient operation of state-owned…

Is internal and external mechanism of governance enriching the performance of the banking sector of Pakistan?

Sundas Sohail, Farhat Rasul, Ummara Fatima

The purpose of this study is to explore how governance mechanisms (internal and external) enhance the performance of the return on asset (ROA), return on equity (ROE), earning per…

Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

Clement Lamboi Arthur, Junjie Wu, Milton Yago, Jinhua Zhang

The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports…

Unravelling the participation of stakeholders in the governance models of social enterprises in Greece

Aikaterini Argyrou, Robert J. Blomme, Tineke Lambooy, Henk Kievit

This paper aims to examine the concept of participatory governance through membership in the context of the tailor-made legal form for social enterprises in Greece, i.e. the…

Corporate governance and greenhouse gas disclosure: a mixed-methods approach

Lyton Chithambo, Venancio Tauringana

The purpose of this paper is to investigate whether four corporate governance mechanisms (board size, non-executive directors, ownership concentration and directors’ share…

Effect of ownership structure and board structure on firm value: evidence from India

Rakesh Mishra, Sheeba Kapil

This paper aims to explore the relationship of promoter ownership and board structure with firm performance for Indian companies.

Does the corruption perception level of a country affect listed firms’ IFRS 7 risk disclosure compliance?

Ben Kwame Agyei-Mensah

This paper aims to examine the relationship between corporate governance, corruption and compliance with International Financial Reporting Standard (IFRS 7) risk disclosure…

Corporate governance codes of Eurasian Economic Union countries: a comparative investigation

Mirgul Nizaeva, Ali Uyar

The purpose of this paper is to comparatively analyze the corporate governance codes of transition economies, particularly five Eurasian Economic Union (EAEU) members (i.e…

Factors affecting the audit process and social theories

Gholamhossein Mahdavi, Abbas Ali Daryaei

The purpose of this paper is to apply the concept of social theories to explain auditors’ attitude toward balance time between marketing activities and auditing responsibilities.