Corporate Governance: Volume 17 Issue 5

Can board gender diversity promote corporate social performance?

Khine Kyaw, Mojisola Olugbode, Barbara Petracci

This paper examines if gender diversity on corporate boards promotes corporate social performance (CSP) across industries and across countries.

Tax avoidance, value creation and CSR – a European perspective

Dirk Kiesewetter, Johannes Manthey

This paper aims to answer how corporate governance and corporate social responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This study further…

Corporate governance reforms and bank performance: evidence from the Middle East and North Africa

Saibal Ghosh

The purpose of the study is to understand the importance of corporate governance reforms for the Middle East and North Africa (MENA) country banks. To address this issue, the…

Board independence, gender diversity and CEO compensation

Ramzi Benkraiem, Amal Hamrouni, Faten Lakhal, Nadia Toumi

This paper aims to investigate the joint effect of board independence and gender diversity on the effectiveness of boards in monitoring CEO compensation in a continental European…

Legal systems, internationalization and corporate sustainability. An empirical analysis of the influence of national and international authorities

Jacob Hörisch, Roger Leonard Burritt, Katherine L. Christ, Stefan Schaltegger

This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of…

Does executive ownership lead to excess target cash? The case of UK firms

Alfonsina Iona, Leone Leonida, Alexia Ventouri

The aim of this paper is to investigate the dynamics between executive ownership and excess cash policy in the UK.

Corporate governance and firm performance in Malaysia

Padmanabha Ramachandra Bhatt, R. Rathish Bhatt

The purpose of this paper is to study the effect of Malaysian Code on Corporate Governance (MCCG, 2007 and 2012) on the performance of the listed companies in Malaysia. The agency…

The effect of dual relational embeddedness and trust on alliance governance

Dan Li, Jianjun Yang

Previous studies have illustrated that relational embeddedness is an important factor in alliance governance, but the homogeneity of it turned out to be an obstacle in the path of…

Audit quality following the Public Company Accounting Oversight Board’s operation

She-Chih Chiu, Chin-Chen Chien, Hsuan-Chu Lin

The purpose of this paper is to investigate the extent to which the transition from self-regulation to heteronomy has changed the gap in audit quality between Big Four and non-Big…

The impact of board independency, CEO duality and CEO fixed compensation on M&A performance

Emanuele Teti, Alberto Dell’Acqua, Leonardo Etro, Michele Volpe

This study aims to examine whether particular corporate governance mechanisms influence the performance of mergers and acquisitions.