Corporate Governance: Volume 24 Issue 4

The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership

Ahmed Atef Oussii, Mohamed Faker Klibi

This 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…

The evolutionary journey of the American corporation and its governance over two centuries

Karim S. Rebeiz

This study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach…

Does an effective audit committee influence firm performance? –The moderation role of knowledge intensity

Abhisheck Kumar Singhania, Nagari Mohan Panda

This study aims to examine the relationship between audit committee (AC) effectiveness and firm performance (FP) with the moderation of knowledge intensity while observing the…

Sustainability reporting, board diversity, earnings management and financial statements readability: evidence from an emerging economy

James Ndirangu Ndegwa

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management…

Do Indian banks perform better in corporate governance than other SAARC nations? An empirical analysis

Mahfooz Alam, Shakeb Akhtar, Mamdouh Abdulaziz Saleh Al-Faryan

This 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…

Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective

Sattar Khan, Yasir Kamal

This 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…

Institutional isomorphic pressures: the impact for women on boards

Alicia R. Ingersoll, Christy Glass, Alison Cook

This 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.

Female directors and firms’ financial performance: an empirical application of Kanter’s theory in the Indian context

Santi Gopal Maji, Rupjyoti Saha

Given 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 Soewarno

This study aims to examine the effect of social reputation on the relationship between boards and foreign ownership on the quality of sustainability disclosure.

The effect of enabling performance measurement systems on team learning behaviour and team effectiveness

Hitomi Toyosaki

The 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…

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 Kurniawati

This 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…

Executive compensation, risk and performance: evidence from the USA

Ahmed Bouteska, Taimur Sharif, Mohammad Zoynul Abedin

Given 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…