Corporate Governance: Volume 18 Issue 5

Enhancing financial reporting: challenges and opportunities in corporate governance statements

Michail Nerantzidis

Corporate governance and tax disclosure phenomenon in the Malaysian listed companies

Mahfoudh Hussein Mgammal, Barjoyai Bardai, Ku Nor Izah Ku Ismail

This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive…

The myth of the “good governance code”: an analysis of the relationship between ownership structure and the comply-or-explain disclosure

Luigi Lepore, Sabrina Pisano, Assunta Di Vaio, Federico Alvino

The purpose of this paper is twofold: first, to assess the degree of disclosure about compliance with corporate governance code and the explanations provided by Italian firms and…

The role of the board in voluntary disclosure

Giovana Bueno, Rosilene Marcon, Andre Leonardo Pruner-da-Silva, Fabio Ribeirete

Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe…

The “comply or explain” principle in the Republic of Slovenia

Danila Djokic, Mojca Duh

This paper aims to provide an overview of the quality of corporate governance (CG) disclosures in the framework of CGS and the “comply or explain” code principle in Slovenia. It…

Role of media and independent directors in corporate transparency and disclosure: evidence from an emerging economy

Rashid Zaman, Stephen Bahadar, Umar Nawaz Kayani, Muhammad Arslan

The purpose of this paper is to examine the impact of corporate governance, with particular reference to the role of independent directors on boards and audit committees, and…

Does the “capstone” of the “comply or explain” system work in practice? Evidence from Athens Stock Exchange

Georgios L. Thanasas, Georgia Kontogeorga, George Asterios Drogalas

In recent years, the principle of the “comply or explain” approach has become the trend in corporate governance statements that are not fully compliant with national codes. This…

The impact of corporate governance mechanisms on EU banks’ income smoothing behavior

Konstantinos Vasilakopoulos, Christos Tzovas, Apostolos Ballas

This paper aims to investigate the impact that governance mechanisms have on European Union ‘banks income smoothing behavior.

Can credit rating agencies play a greater role in corporate governance disclosure?

Daniel Cash

The European Commission (EC) is currently examining methods to increase the effectiveness of corporate governance disclosures. This paper aims to examine whether the credit rating…

The effect of corporate governance mechanisms on European Mergers and Acquisitions

Ioannis Tampakoudis, Michail Nerantzidis, Demetres Soubeniotis, Apostolos Soutsas

The purpose of this study is twofold: First, to assess the economic impact of Mergers and Acquisitions (M&As) on European acquiring firms from the beginning of the sixth merger…

Corporate governance structures and firm performance in large agriculture companies in New Zealand

Jamal Roudaki

This study aims to explore the role of corporate governance (CG) characteristics on the financial performance of large agricultural companies in New Zealand. External auditor…

Auditing Corporate Governance Statements in Greece – the role of internal auditors

Andreas Koutoupis, Michail Pazarskis, George Drogalas

The purpose of this paper is to examine the role of internal audit with respect to Auditing Corporate Governance Statements based on a practical approach. Moreover, it examines…