Corporate Governance
Issue(s) available: 124 – From Volume: 1 Issue: 1, to Volume: 24 Issue: 8
Strapline:
The international journal of business in societyVolume 23
Volume 22
Volume 21
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Issue 7 2021
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Issue 6 2021 Responses and Impact of the COVID- 19 Pandemic on Education, Social Responsibility, Sustainability, Firm Performance, and Corporate Governance
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Issue 5 2021
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Issue 4 2021
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Issue 3 2021 Revisiting the Linkages between Sustainability, Corporate Social Responsibility and Management Control Systems
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Issue 1 2021
Volume 20
Volume 19
Volume 18
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
Volume 10
Volume 9
Volume 8
Volume 7
Volume 6
Volume 5
Integrating three theories of 21st-century capitalism
Duane WindsorThis study aims to help develop “business principles for stakeholder capitalism” in two steps. First, the study defines internal logic of three theories of capitalism and two…
Regulatory influence, board characteristics and climate change disclosures: evidence from environmentally sensitive firms in developing economy context
Anup Kumar Saha, Imran KhanThis study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory…
The power of purpose: how material sustainability and stakeholder orientation drive financial success
Samira Joudi, Gholamreza Mansourfar, Saeid Homayoun, Zabihollah RezaeeConsidering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and…
Digital transformation and governance heterogeneity as determinants of CSR disclosure: insights from Chinese A-share companies
Xiaoyan Jin, Sultan Sikandar Mirza, Chengming Huang, Chengwei ZhangIn this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social…
Gender diversity in corporate boards of companies listed on the Johannesburg Stock Exchange: a quantile regression approach
Mpinda Freddy Mvita, Elda Du ToitThis paper aims to explore the effect of female’s presence in corporate governance structures to reduce agency conflicts, using a quantile regression approach.
The determinants of corporate anti-corruption disclosures: evidence from construction companies in the Asia-Pacific
Evy Rahman Utami, Zuni BarokahThis study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.
The sustainable development goals and the role of environmental legislation in Brazilian poultry companies
Gustavo Schiavo, Annibal ScavardaThis study aims to evaluate how corporate governance focused on meeting the legal requirements applied in poultry slaughterhouses contributes to the advancement of the Sustainable…
The influence of board policy setting on firm performance in Malaysia: the interacting effect of capital structure
Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al AmoshThe literature has dealt with the relationship between board characteristics (BC) and firm performance (FP) on a large scale. However, it yielded inconsistent results. Thus, this…
A material world: how can materiality assessments be used to define organizational sustainability priorities, while taking into account the United Nations’ SDGs?
Jan Beyne, Lars MoratisThis paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…
Sustainability-driven market impacts of climate change and firms’ renewable energy innovation: a conceptual analysis
Hiva Rastegar, Gabriel Eweje, Aymen SajjadThis paper aims to unravel the relationship between market-driven impacts of climate change and firms’ deployment of renewable energy (RE) innovation. The purpose is to understand…
Audit committee attributes and bank performance in Africa
Umar Habibu Umar, Jamilu Sani Shawai, Anthony Kolade Adesugba, Abubakar Isa JibrilThis study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.
A path to success: educational board diversity and its influence on MENA banks’ efficiency and stability
Ayman Issa, Ahmad Sahyouni, Miroslav MateevThis paper aims to examine how the diversity of educational levels within bank boards influences the efficiency and stability of banks operating in the Middle East and North…
Board structure and risk-taking behavior: evidence from the financial sector of Pakistan
Maryam Javed, Kashif Mehmood, Abdul Ghafoor, Asma ParveenThe board structure (BS) is pivotal in modern corporate governance (CG). This study aims to investigate BS variables (BSIZE, BIND and chief executive officer [CEO] duality) and…
The contribution of public-private partnership (PPP) to sustainability: governance and managerial implications from a literature review
Fabio De Matteis, Elio Borgonovi, Giovanni Notaristefano, Fabrizio StrianiBased on the theoretical background of stakeholder capitalism, the purpose of this paper is to contribute to the scientific debate on the topic of public–private partnerships…
Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?
Taha Almarayeh, Beatriz Aibar-Guzman, Óscar Suárez-FernándezIn light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board…
Corporate governance and Islamic bank risk – do the directors’ and the Shariah board’s diversity attributes matter?
Hasan Mukhibad, Doddy Setiawan, Y. Anni Aryani, Falikhatun FalikhatunThis study aims to investigate the effect of the diversity of the board of directors (BOD) and the shariah supervisory board (SSB) on credit risk, insolvency, operations…
Difficulties experienced by Latin American oil and gas companies in the integrated adoption of practices aligned with the UN SDGs
Fabíola M.M.G. Borges, Rosley Anholon, Izabela Simon Rampasso, Tiago F.A.C. Sigahi, Gustavo Hermínio Salati Marcondes de Moraes, Walter Leal FilhoThis paper aims to understand the difficulties faced by Latin American oil and gas (O&G) companies in adopting integrated practices aligned with the UN Sustainable Development…
The moderating role of duality split on the relationship between CEO narcissism and earnings management
Yuri Gomes Paiva Azevedo, Mariana Câmara Gomes e Silva, Silvio Hiroshi NakaoThe purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship…
Audit committee quality and cosmetic accounting: an examination in an emerging market
Abbas Ali Daryaei, Afshin Balani, Yasin FattahiThe literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries…
An exploratory study of barriers to sustainable development: evidence from the New Zealand flexible packaging industry
Amna Farrukh, Aymen SajjadManufacturing companies continue to encounter a diverse set of obstacles while embracing sustainable development goals. Accordingly, the purpose of this study is to explore…
The moderating effect of corporate governance factors on capital structure and performance: evidence from Indian companies
Aparna Bhatia, Pooja KumariThis paper aims to empirically investigate the moderating role of corporate governance (CG) in the capital structure-performance relationship.
Visibilizing and managing paradox: redefining the role of non-executive directors
Miguel Pina e Cunha, António Nogueira Leite, Arménio Rego, Remedios Hernández-LinaresThis paper aims to discuss the work of non-executive directors (NEDs) as inherently paradoxical. Paradox refers to the presence of persistent contradictions between interdependent…
Firm financial performance in the wake of political turmoil; whether political connection is propitious?
Adnan Ullah Khan, Athar IqbalThis study aims to investigate the effect of political turmoil on the firm financial performance, particularly in presence of politically affiliated board of directors.
Executive compensation, risk and performance: evidence from the USA
Ahmed Bouteska, Taimur Sharif, Mohammad Zoynul AbedinGiven the serious question raised by the subprime of the 2008 global financial crisis over the rising practices of excessive rewarding of executives in the USA and European firms…
Do CEO characteristics affect earnings management?
Adhitya Agri Putra, Doddy SetiawanThis research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.
The impact of legal systems on CEO compensation and bank stability: a cross-country study
Maha Khemakhem Jardak, Marwa Sallemi, Salah Ben HamadRemuneration policies may differ from country to country, and their effect on bank stability could be due to the legal framework. Therefore, this study aims to investigate how the…
The role of female executives in capital structure decisions: evidence from a Southeast Asian country
Muhammad Edo Suryawan Siregar, Suherman Suherman, Titis Fatarina Mahfirah, Berto Usman, Gentiga Muhammad Zairin, Herni KurniawatiThis study aims to investigate how the presence of female executives on the board affects a company’s capital structure decisions. The critical mass of female executives on the…
Female leadership and ESG performance of firms: Nordic evidence
Habeeb YahyaThis paper aims to focus on the relationship between female leadership and the environmental, social and governance (ESG) performance of firms. Specifically, the study examines if…
Accounting, ESG dynamics and the pandemic: when the quality of disclosure becomes crucial to sustainable success
Michael Murgolo, Patrizia Tettamanzi, Valentina MinutielloThis study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19…
Corporate governance mechanisms and renewable energy transition
Marcellin Makpotche, Kais Bouslah, Bouchra B. M’ZaliThe intensity of carbon emissions has led to the serious problem of global warming, and the consequences in terms of climatic disasters are gaining increasing attention worldwide…
Making the invisible visible: stakeholder capitalism and powerless stakeholders
Harry J. Van Buren, Judith Schrempf-StirlingStakeholder capitalism has been proposed as an alternative way of thinking about business purpose and value creation. However, stakeholder capitalism can only work as an…
The evolutionary journey of the American corporation and its governance over two centuries
Karim S. RebeizThis study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach…
The effect of enabling performance measurement systems on team learning behaviour and team effectiveness
Hitomi ToyosakiThe purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team…
Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective
Sattar Khan, Yasir KamalThis paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female…
Corporate social responsibility performance and social reputation via corporate social responsibility awarding: is there a threshold effect?
Cemil Kuzey, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. KaramanThis study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation.
Sustainability reporting, board diversity, earnings management and financial statements readability: evidence from an emerging economy
James Ndirangu NdegwaThis paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management…
Exploring the impact of institutional forces on the social sustainability of logistics service providers: insights from a high terrorism-affected region
Muhammad Naveed Khan, Piyya Muhammad Rafi-ul-Shan, Pervaiz Akhtar, Zaheer Khan, Saqib ShamimAchieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is…
Identifying the dimensions of philanthropic CSR in the FMCG sector: agenda for the sustainability of business
Vibha Soni, Priti Saxena, Sana Moid, Abhineet Saxena, Mita MehtaThis study aims to use a multi-stage scale development process to identify the dimensions of philanthropic corporate social responsibility (PCSR) in India’s fast-moving consumer…
Female directors and firms’ financial performance: an empirical application of Kanter’s theory in the Indian context
Santi Gopal Maji, Rupjyoti SahaGiven the relevance of female directors in the governance of any firm, this paper aims to examine their effect on firms’ financial performance by investigating their general…
The role of foreign board and ownership on the quality of sustainability disclosure: the moderating effect of social reputation
Arumega Zarefar, Dian Agustia, Noorlailie SoewarnoThis study aims to examine the effect of social reputation on the relationship between boards and foreign ownership on the quality of sustainability disclosure.
Do Indian banks perform better in corporate governance than other SAARC nations? An empirical analysis
Mahfooz Alam, Shakeb Akhtar, Mamdouh Abdulaziz Saleh Al-FaryanThis paper aims to investigate the role of corporate governance on the bank profitability of Indian banks vis-à-vis South Asian Association for Regional Cooperation (SAARC…
Does an effective audit committee influence firm performance? –The moderation role of knowledge intensity
Abhisheck Kumar Singhania, Nagari Mohan PandaThis study aims to examine the relationship between audit committee (AC) effectiveness and firm performance (FP) with the moderation of knowledge intensity while observing the…
Institutional isomorphic pressures: the impact for women on boards
Alicia R. Ingersoll, Christy Glass, Alison CookThis study aims to analyze the connection between institutional isomorphic pressures and both women serving on boards and women’s influence on boards within large American firms.
An analysis of annual reports from the sustainable development goals perspective
Erk Hacıhasanoğlu, Ömer Faruk Ünlüsoy, Fatma Selen MadenoğluThe sustainable development goals (SDGs) are introduced to guide achieving the sustainable goals and tackle the global problems. United Nations members may perform activities to…
The influence of the sustainable development goals on large companies’ adoption and implementation of a broader corporate purpose
Kyoko Sasaki, Wendy Stubbs, Megan FarrellyThis paper aims to understand whether, and if so how, the United Nations’ Sustainable Development Goals (SDGs) influence large companies’ adoption and implementation of a broader…
How firms adjust their SDG adoption in response to COVID-19 outbreak: a regional perspective
Raffaella Montera, Giulia Nevi, Nicola Cucari, Salvatore Esposito De FalcoThis paper aims to examine the COVID-19 pandemic’s impacts on the regional progression toward the Sustainable Development Goals (SDGs) through the lens of the adoption of 2030…
The antecedent cognitions of brand love and its impact on brand loyalty: the moderating role of sustainability marketing
Afia Khalid, Raheel Amir Awan, Rizwan Ali, Imran SarmadThis study aims to examine the moderating effect of sustainability marketing on brand loyalty of brands that advertise their sustainable development agenda goals. The study…
The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership
Ahmed Atef Oussii, Mohamed Faker KlibiThis study aims to investigate the relationship between chief executive officer (CEO) power and the level of tax avoidance of Tunisian listed companies. It also examines the…
ISSN:
1472-0701Online date, start – end:
2001Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Gabriel Eweje