Corporate Governance: Volume 23 Issue 4

Does external assurance stimulate higher CSR performance in subsequent periods? The moderating effect of governance and firm visibility

Ali Uyar, Moataz Elmassri, Cemil Kuzey, Abdullah S. Karaman

Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate…

Do women board members affect dividend policy and cash holdings? Evidence from ASEAN emerging economies

Linda Putri Nadia, Mamduh M. Hanafi

This study aims to examine the influence of board gender diversity on dividend policy and cash holdings in several emerging economies. This study also investigates the nonlinear…

Impact of board attributes and managerial ownership on cash holdings: empirical evidence using GMM and quantile regressions

Dorra Talbi, Ines Menchaoui

The purpose of this study is to examine the impact of board attributes and managerial ownership on cash holdings.

Managerial ability and informative earnings management: the role of CEO-commissioner relationship and board independence

Adhitya Agri Putra

The purpose of this study is to examine the effect of managerial ability on informative earnings management (hereafter IEM) and to examine the moderating role of the chief…

Board characteristics and CEO turnover–performance relationship: evidence from India

Chhavi Jatana

This paper aims to investigate the impact of board characteristics on CEO turnover performance relationship (TPR) in Indian listed firms.

Online sustainability disclosure practices in the university context. The role of the board of directors

Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino, Paolo Tartaglia Polcini

The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.

Do national culture and board attributes influence corporate investment decisions?

Ben Kwame Agyei-Mensah

The purpose of this paper is to study the relationship between board attributes and national culture on firms’ investment decisions.

SDGs disclosure: evidence from cruise corporations’ sustainability reporting

Assunta Di Vaio, Luisa Varriale, Maria Lekakou, Matteo Pozzoli

This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17…

Does corporate governance quality improve credit ratings of financial institutions? Evidence from ownership and board structure

Mehdi Mili, Yusuf Alaali

The purpose of this paper is to examine to which extent ownership and board structure improve financial institutions’ credit ratings.

Does corporate governance affect the performance and stability of Islamic banks?

Emmanuel Mamatzakis, Christos Alexakis, Khamis Al Yahyaee, Vasileios Pappas, Asma Mobarek, Sabur Mollah

This paper aims to investigate the impact of corporate governance practices on cost efficiency and financial stability for a sample of Islamic and conventional banks. In the…

The role of director incentives in investment efficiency

Yan Zhang, Michael Michael

The existing literature involving director compensation has been concentrating on its absolute or intrinsic values. Although the relevant studies have generated mixed findings…