Corporate Governance: Volume 23 Issue 6

Corporate governance and anti-corruption disclosure

Pietro Previtali, Paola Cerchiello

In recent years, the role of environmental, social and governance (ESG) disclosure has become crucial. The aim of this paper is to study how corporate governance affects one part…

Relevance of internal controls for risk management: empirical evidence from the perception of its executors and reviewers in a multinational company

Ilse Maria Beuren, Vanessa Noguez Machado, Alexsson Jr Dall Agnol

The perception of the relevance of risk management reports and the system of internal controls permeates the risk management of multinational companies. Shedding light on…

Corporate governance, financial transparency and currency devaluation shocks: evidence from Egypt

Marwa Hassaan, Wafaa Salah

This study aims to investigate the association between corporate governance and financial transparency, using the moderating role of an Egyptian currency devaluation decision as a…

Nexus between board characteristics, firm performance and intellectual capital: an emerging market evidence

Muhammad Farooq, Naeem Ahmad

This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed…

Earnings quality and firm valuation: evidence from several European countries

Athanasios Fassas, Michail Nerantzidis, Ioannis Tsakalos, Ioannis Asimakopoulos

This study aims to investigate the association between firm valuation and earnings quality in several European countries. Also, it examines if country-level governance and market…

Nomination committee characteristics and exposure to environmental, social and governance (ESG) controversies: evidence from European global systemically important banks

Antonia Patrizia Iannuzzi, Stefano Dell’Atti, Elisabetta D'Apolito, Simona Galletta

Based on the agency and resource dependence theories, this study aims to investigate whether nomination committee (NC) characteristics could serve as key attributes for reducing…

Corporate governance and bank performance: evidence from banking sector of Pakistan

Muhammad Athar, Sumayya Chughtai, Abdul Rashid

The aim of this study is to understand how board structure, size of audit committee (AC), gender diversity and ownership structure influence banks’ performance in Pakistan. This…

Corporate culture, innovation and board size: recent evidence from machine learning and earnings conference calls

Pattanaporn Chatjuthamard, Pornsit Jiraporn

Taking advantage of a novel measure of innovative culture generated by advanced machine learning, this study aims to investigate how a culture of innovation is influenced by a…

Female top managers and credit risk: evidence from Italian firms

Alessandro Manello, Greta Falavigna, Eleonora Isaia, Maria Cristina Rossi

The recent literature on corporate governance and gender diversity underlines that those differences may go beyond a pure or direct effect on firms’ performance and in this vein…

Social expenditure, business responsibility reporting score and firm performance: empirical evidence from India

Chandra Shekhar Bhatnagar, Dyal Bhatnagar, Pritpal Singh Bhullar

The purpose of this study is to examine the impact of corporate social responsibility (CSR) expenditure and business responsibility report (BRR) on a firm’s financial performance…

The extractive industry and expectations of resource benefits: does CSR promote community well-being?

Amewu Attah, Prince Amoah

This paper aims to examine the effects of extractive activities on the well-being of local communities and assesses stakeholder expectations of resource benefits and the corporate…