Corporate Governance: Volume 14 Issue 1

Are not-for-profits learning from for-profit-organizations? A look into governance

Ana M. Viader, Maritza I. Espina

This paper aims to focus on governance theories and practice variables in Not-For-Profit Service Organizations. The research answers two questions: what the prevalent governance…

How two-tier boards can be more effective

Pieter-Jan Bezemer, Stefan Peij, Laura de Kruijs, Gregory Maassen

This study seeks to explore how non-executive directors address governance problems on Dutch two-tier boards. Within this board model, challenges might be particularly difficult…

Corporate governance, accruals quality and stock returns: evidence from the UK

Sulaiman Mouselli, Riad Abdulraouf, Aziz Jaafar

This paper aims to identify the most significant governance provision in enhancing the financial information quality of UK listed firms. In addition, it investigates the influence…

A real options approach to implementing corporate social responsibility policies at different stages of the mining process

Michael Hitch, Ashwin Kumar Ravichandran, Vedvyas Mishra

The purpose of this paper is to introduce the concept of “optionality” of corporate social responsibility programs in the mining sector. It is postulated that the degree of…

Related party transactions and separation between control and direction in business groups: the Italian case

Emiliano Di Carlo

Under IAS 24 a related party transaction (RPT) is a “transfer of resources, services or obligations between related parties, regardless of whether a price is charged” (IASB). The…

Sharī‘ah risk and corporate governance of Islamic banks

Karim Ginena

The purpose of this paper is to help directors, senior management, and stakeholders of Islamic banks understand sharī‘ah risk, a crucial consideration in the corporate governance…

Managerial role in organizational CSR: empirical lessons from Ghana

James Baba Abugre

– The purpose of this paper is to examine the managerial role in the practices of corporate social responsibility (CSR) in developing economies.

Shari'ah corporate governance: the need for a special governance code

Aishath Muneeza, Rusni Hassan

With the advent of Islamic banking, a new species was added to the banking system which was then, only dominated by the conventional banking. Islamic banking expanded in the world…

Assurance of the leading UK food retailers' corporate social responsibility/sustainability reports

Peter Jones, David Hillier, Daphne Comfort

The purpose of this paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the…

2013 Awards for Excellence