Corporate Governance: Volume 21 Issue 1

Effect of corporate governance attributes on IFRS compliance: evidence from a developing country

Martin Kabwe, Erastus Mwanaumo, Henry Chalu

This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed…

Is the effect of board diversity on CSR diverse? New insights from one-tier vs two-tier corporate board models

Habib Jouber

The purpose of this study is to investigate the impact of board diversity on corporate social responsibility (CSR). The aim is twofold; does board diversity has any effect on CSR…

Does the market for corporate control influence executive risk-taking incentives? Evidence from takeover vulnerability

Viput Ongsakul, Pattanaporn Chatjuthamard, Napatsorn Jiraporn, Pornsit Jiraporn

This study aims to investigate the role of the market for corporate control as an external governance mechanism and its effect on executive risk-taking incentives. Managers tend…

How to deal with policy uncertainty to attain sustainable growth: the role of corporate governance

Tanveer Ahsan, Sultan Sikandar Mirza, Bakr Al-Gamrh, Chai Bin-Feng, Zia-Ur-Rehman Rao

The purpose of this study is to investigate the moderating impact of corporate governance (CG) on the relationship between economic policy uncertainty (EPU) and the sustainable…

Successful private investor activism in an emerging market

Suzette Viviers, Nadia Mans-Kemp

Institutional investors in emerging markets are increasingly under pressure to integrate environmental, social and corporate governance considerations into their investment…

Corporate governance and banking performance: the mediating role of intellectual capital among OIC countries

Ejaz Aslam, Razali Haron

The existing literature asserted that the Islamic banking industry progress significantly, but it has increasingly found asset deficient which assaulted the performance of Islamic…

CSR performance and the cost of debt: does audit quality matter?

Sami Bacha, Aymen Ajina, Sourour Ben Saad

This study aims to shed light on the effect of corporate social responsibility (CSR) on the cost of debt. It also investigates whether audit quality affects the cost of debt…

Blockchain technology – a new era of ecolabelling schemes?

Michaela A. Balzarova

This paper aims to investigate the potential of blockchain technology (BCT) for enhancing the effectiveness of ecolabelling schemes (ecolabels). The paper examines ecolabels’…

Ethical disclosure in the Shari’ah annual reports of Islamic banks: discourse on Shari’ah governance, quantitative empirics and qualitative analysis

Harun Sencal, Mehmet Asutay

As an essential component of Islamic governance for ensuring religious compliance, Shari’ah annual reports (SARs) play an important role in providing communication between…

Can forensic accounting impact sustainable corporate governance?

Ali Rehman, Fathyah Hashim

The purpose of this paper is the measurement of forensic accounting’s (FA) impact on sustainable corporate governance (SCG) within Omani public listed companies. Beyond merely…