Corporate Governance: Volume 23 Issue 5

Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship?

Emmanuel Mensah, Joseph Mensah Onumah

This paper aims to shed light on an essential role that “female directors” on boards of companies in sub-Saharan Africa play towards corporate financial performance enhancement…

What determines the presence of women on corporate boards? Empirical evidence from emerging markets

Gozal Ahmadova, Andrea Valenzuela-Ortiz

This study aims to understand what drives firms towards board gender diversity in emerging markets. The authors examine the effect of regulative, normative and cognitive pressures…

Board gender diversity and workplace diversity: a machine learning approach

Mikko Ranta, Mika Ylinen

This study aims to examine the association between board gender diversity (BGD) and workplace diversity and the relative importance of various board and firm characteristics in…

Do CEO characteristics matter for corporate risk taking? Evidence from Russia

Conrado Diego García-Gómez, Marina Zavertiaeva, Félix J. López Iturriaga

This paper aims to study the impact of CEOs’ personality and social connections on corporate risk-taking in the Russian market.

The corporate governance lifecycle in emerging markets – the case of the Republic of Korea

Bridget McNally, Thomas O’Connor

This paper aims to examine the impact of the corporate lifecycle on the corporate governance practices of firms in the Republic of Korea.

The impact of the COVID-19 pandemic on motivating factors affecting individual investors’ socially responsible investment decision: a comparative analysis of the USA, Germany and Japan

Miho Murashima

Individual investors are experiencing serious sentiment shifts that influence their financial activities due to the COVID-19 pandemic while socially responsible investment (SRI…

Explicating the contextuality of corporate governance through ownership structure and family management: evidence from an emerging economy

Arshad Hasan, Zahid Riaz, Franklin Nakpodia

This study aims to investigate the impact of family management and ownership structure, including foreign ownership and business group ownership, on corporate performance.

Corporate collaborations, decarbonization and equity value creation

Carolin Schellhorn

Opportunities for shareholder value creation from deep decarbonization in fossil fuel and related industries may be unlocked with a permanent change in corporate governance…

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Arfah Habib Saragih, Syaiful Ali

The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.

Political connections and financial performance: the moderating role of director efficacy

Murtaza Masud Niazi, Zaleha Othman, Sitraselvi Chandren

Firm performance has become a thriving research field. However, a review of previous studies shows that the answers to several fundamental questions remain vague and require…

Enforcement, corporate governance, and financial decisions

Charilaos Mertzanis, Haitham Nobanee, Mohamed A.K. Basuony, Ehab K.A. Mohamed

This study aims to analyze the impact of corporate governance on firms’ external financing decisions in the Middle East and North Africa (MENA) region.