Corporate Governance: Volume 22 Issue 4

Sustainability control system components, reporting and performance

Fereshteh Mahmoudian, Jamal A. Nazari, Irene M. Herremans

Drawing on the natural resource-based view and the literature on management control systems as a package, this study aims to investigate organizations’ sustainability control…

Does board capital increase firm performance in the Chinese tourism industry?

Umair Bin Yousaf, Irfan Ullah, Man Wang, Li Junyan, Ajid Ur Rehman

This study aims to examine the relationship between board capital and firm performance in the Chinese tourism industry.

Board human capital diversity and corporate innovation: a longitudinal study

Tao Wang

The purpose of this paper is to investigate the effect of board human capital diversity on corporate innovation. Moreover, it examines the moderating effect of internal social…

Voluntary corporate governance disclosure and bank performance: evidence from an emerging market

Haitham Nobanee, Nejla Ould Daoud Ellili

This study aims to explore the extent of voluntary corporate governance disclosure in the annual reports of banks in the UAE, operating in an emerging economy in the Gulf…

The role of social ties in accelerating career progress of senior executives and directors in Poland

Paweł Mielcarz, Dmytro Osiichuk

This study aims to elucidate the role of social ties in facilitating the career progress of senior officers within public companies in an emerging market.

Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK

Laila Aladwey, Adel Elgharbawy, Mona Atef Ganna

This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR…

Stock liquidity and stock return: an asymmetric impact of institutional ownership approach

Abbas Ali Daryaei, Yasin Fattahi

This study is primarily aimed at investigating the asymmetric impact of institutional ownership on the relationship between stock liquidity and stock return. It was conducted by…

Corporate governance and financial performance of state-owned enterprises in Kenya

Albert Ochien’g Abang’a, Venancio Tauringana, David Wang’ombe, Laura Obwona Achiro

This paper aims to report the results of an investigation into the effect of aggregate and individual corporate governance factors on the financial performance of state-owned…

Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility

Anissa Dakhli

The purpose of this paper is to investigate the direct and indirect relationship between board gender diversity and corporate tax avoidance using corporate social responsibility…

The effect of borrower country financial system and corporate governance system types on the spread of syndicated loans

Nuno Moutinho, Carlos Francisco Alves, Francisco Martins

This study aims to analyse the effect of borrower’s countries on syndicated loan spreads, featuring countries according to institutional factors, namely, financial systems and…

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Tuan Mastiniwati Tuan Mansor, Akmalia Mohamad Ariff, Hafiza Aishah Hashim, Abdul Hafaz Ngah

This study aims to examine the roles of perceived organisational support (POS), attitude and self-efficacy in understanding the external whistleblowing intentions among senior…