Corporate Governance: Volume 20 Issue 1

Establishing ethical Guanxi (interpersonal relationships) through confucian virtues of Xinyong (trust), Lijie (empathy) and Ren (humanity)

Michelle Sitong Chen, Gabriel Eweje

The purpose of this paper is to examine empirically how managers establish ethical guanxi (interpersonal relationships) with their business partners to prevent potential ethical…

Do characteristics of the board of directors and top executives have an effect on corporate performance among the financial sector? Evidence using stock

Ebrahim Mohammed Al-Matari

Consistent with the board of directors and top executive management’s role in ensuring and promoting investments for economic development, this paper aims to examine Omani…

Do gender diversity and CEO gender enhance firm’s value? Evidence from an emerging economy

Irfan Ullah, Hongxing Fang, Khalil Jebran

This paper aims to examine whether and how gender diversity and CEO gender can influence firm value in the emerging market of Pakistan. The study further tests whether these…

Blockchain technology in corporate governance: disrupting chain reaction or not?

Harjit Singh, Geetika Jain, Alka Munjal, Sapna Rakesh

The purpose of this paper is to determine the stakeholders’ acceptance on blockchain and to investigate the model fit by using “Technology Acceptance Model” with special reference…

Structure behind principles: social selection mechanisms in corporate governance networks

Slobodan Kacanski

The purpose of this study is to show that social relations in a corporate governance platform between members of supervisory boards and between members of supervisory and…

The impact of high insider ownership on SOX 404 internal controls

Lucy Uche Diala, Robert Houmes

This study aims to investigate the effect of high insider ownership on firms’ internal controls over financial reporting. In particular, it examines how high insider ownership…

The predictive value of strategic orientation for ESG performance over time

Nicolas Chevrollier, Jianhong Zhang, Thijs van Leeuwen, André Nijhof

Despite the scholarly attention for the integration of sustainability within business strategy and processes, little is known about how strategic orientations of companies…

Analyzing the impact of corporate social responsibility on corporate financial performance: evidence from top Indian firms

Amritjot Kaur Sekhon, Lalit Mohan Kathuria

Despite continuous research efforts, the literature is still inconclusive about the relationship between corporate social responsibility (CSR) and financial performance. With an…

Corporate governance mechanisms and firm performance: evidence from the emerging market following the revised CG code

Yan Wang, Kaleemullah Abbasi, Bola Babajide, Kemi C. Yekini

This study aims to examine the extent to which board characteristics and ownership structure affect firm performance with specific focus on providing new empirical insights…

Corporate governance and internal audit: an institutional theory perspective

Christina Vadasi, Michalis Bekiaris, Andreas Andrikopoulos

This paper aims to explore internal audit effectiveness through its contribution to corporate governance. Namely, the authors attempt to investigate the impact of internal audit…