Corporate Governance: Volume 21 Issue 5

The impact of board composition on the dividend policy of US firms

Ephraim Kwashie Thompson, Sylvester Adasi Manu

This paper aims to examine whether the characteristics of boards are more important in determining dividend policy than management characteristics. The authors show that as the…

Ownership structure and audit quality: the mediating effect of board independence

Moncef Guizani, Gaafar Abdalkrim

This study aims to examine the mediating effect of board independence on the relationship between ownership structure and audit quality.

The evolution of corporate governance and agency control: the effectiveness of mechanisms in creating value for companies with IPO on the Brazilian stock exchange

Francisco Elder Escossio de Barros, Ruan Carlos dos Santos, Lidinei Eder Orso, Antonia Márcia Rodrigues Sousa

From the agency theory’s point of view, this paper aims to analyze corporate governance mechanisms about the characteristics of the companies quoted in the segments Bovespa Mais…

Exploring the key challenges facing company secretaries in a two-tier board context

Stefan Peij, Pieter-Jan Bezemer

This study aims to examine the core challenges facing company secretaries in a two-tier board context. This study focuses on the key factors contributing to these challenges and…

The link between independent directors and firm’s performance: the moderating role of corporate social responsibility

Hien Thi Tran

This paper aims to examine how independent directors (IDs) affect a firm’s performance measured on profitability, with corporate social responsibility (CSR) interaction.

Does board gender diversity matter? Evidence from hostile takeover vulnerability

Pattanaporn Chatjuthamard, Pornsit Jiraporn, Sang Mook Lee, Ali Uyar, Merve Kilic

Theory suggests that the market for corporate control, which constitutes an important external governance mechanism, may substitute for internal governance. Consistent with this…

Does the board diversity impact bank performance in the MENA countries? A multilevel study

Ayman Issa, Hesham Yousef, Ahmed Bakry, Jalal Rajeh Hanaysha, Ahmad Sahyouni

The purpose of this study is to examine the impact of board diversity (e.g. nationality, gender and educational level) on financial performance for a sample of banks listed in 11…

CSR committee attributes and CSR performance: UK evidence

Mohamed Esmail Elmaghrabi

This study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR…

Female board participation and firm’s financial performance: a panel study from a Latin American economy

Pamela Leyva-Townsend, Wilson Rodriguez, Sandra Idrovo, Fredy Pulga

This study aims to elucidate the relationship between women's participation on the board of directors and the company's financial performance in a sample of 45 Colombian companies…

Do female executives and CEO tenure matter for corporate cash holdings? Insight from a Southeast Asian country

Suherman Suherman, Berto Usman, Titis Fatarina Mahfirah, Renhard Vesta

This paper aims to investigate the relationship between female executives, chief executive officer (CEO) tenure and corporate cash holdings in the context of the developing…